https://www.taxtmi.com/highlights?id=41738 If the LAA finds that demand is time-barred, he should only set aside the demand on that ground but cannot advise assessee concerned to discharge the disputed amount through Section 73 (3) ibid - assessee cannot be said to be discharge the disputed amount through Section 73 (3) ibid. en-us Sat, 29 Sep 2018 12:25:28 +0530 Sat, 29 Sep 2018 12:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41738 If the LAA finds that demand is time-barred, he should only set aside the demand on that ground but cannot advise assessee concerned to discharge the disputed amount through Section 73 (3) ibid - assessee cannot be said to be discharge the disputed amount through Section 73 (3) ibid. Highlights Service Tax Sat, 29 Sep 2018 12:25:28 +0530 https://www.taxtmi.com/highlights?id=41738