https://www.taxtmi.com/highlights?id=50861 Levy of penalty - period of limitation for raising demand - the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below sub-section (1) of Section 73 of the Finance Act, 1994. After recording the findings on the aspects so covered by the proviso, the question of limitation as provided under sub-section (1) of Section 73 of the Finance Act will have to be decided. en-us Tue, 24 Dec 2019 09:39:52 +0530 Mon, 23 Dec 2019 18:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50861 Levy of penalty - period of limitation for raising demand - the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below sub-section (1) of Section 73 of the Finance Act, 1994. After recording the findings on the aspects so covered by the proviso, the question of limitation as provided under sub-section (1) of Section 73 of the Finance Act will have to be decided. Highlights Service Tax Tue, 24 Dec 2019 09:39:52 +0530 https://www.taxtmi.com/highlights?id=50861