https://www.taxtmi.com/highlights?id=34932 The demand u/s 73 (1) of the FA, 1994 has to be issued within the period with reference to relevant date as stipulated in the said Section. There is no provision to determine ‘relevant date’ based on the date of knowledge acquired by the Department - AT en-us Mon, 22 May 2017 11:41:43 +0530 Mon, 22 May 2017 11:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34932 The demand u/s 73 (1) of the FA, 1994 has to be issued within the period with reference to relevant date as stipulated in the said Section. There is no provision to determine ‘relevant date’ based on the date of knowledge acquired by the Department - AT Highlights Service Tax Mon, 22 May 2017 11:41:43 +0530 https://www.taxtmi.com/highlights?id=34932