https://www.taxtmi.com/caselaws?id=340285 The Revenue appealed against the Commissioner (Appeals)'s finding on the time bar for issuing a demand based on an audit objection. The Tribunal agreed with the Revenue, stating that the relevant date for determining the period of issuing a notice is defined in Section 73 (1) of the Finance Act, 1994, and the Department's knowledge is not relevant. The case was remanded for a fresh examination of both merit and time bar issues, with the Tribunal directing adequate opportunity for the respondent/assessee to present their case. en-us Wed, 08 Mar 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340285 The Revenue appealed against the Commissioner (Appeals)'s finding on the time bar for issuing a demand based on an audit objection. The Tribunal agreed with the Revenue, stating that the relevant date for determining the period of issuing a notice is defined in Section 73 (1) of the Finance Act, 1994, and the Department's knowledge is not relevant. The case was remanded for a fresh examination of both merit and time bar issues, with the Tribunal directing adequate opportunity for the respondent/assessee to present their case. Case-Laws Service Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340285