https://www.taxtmi.com/caselaws?id=372179 Section 73 of the Finance Act, 1994 does not permit service tax recovery beyond five years from the relevant date, even where the extended period is invoked for suppression. As the demand covered a period extending beyond that maximum limitation and the show cause notices were issued on 30.05.2012, only the portion within five years could survive. The impugned orders were therefore set aside, and the matter was remanded for fresh quantification within the permissible period together with reconsideration of penalty. en-us Tue, 11 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 07:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372179 Section 73 of the Finance Act, 1994 does not permit service tax recovery beyond five years from the relevant date, even where the extended period is invoked for suppression. As the demand covered a period extending beyond that maximum limitation and the show cause notices were issued on 30.05.2012, only the portion within five years could survive. The impugned orders were therefore set aside, and the matter was remanded for fresh quantification within the permissible period together with reconsideration of penalty. Case-Laws Service Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372179