https://www.taxtmi.com/caselaws?id=410595 The appeal was dismissed, confirming the service tax liability for services provided before 01.07.2012 under the Finance Act. The Commissioner (Appeals) held that the demand for the period 01.04.2012 to 30.06.2012 was within the statutory 18-month limitation period from the relevant date of 25.11.2012, rejecting the appellant's argument on the limitation issue. The application of Section 73(1) of the Finance Act, post-amendment, was deemed lawful in confirming the demand for the mentioned period. en-us Wed, 04 Aug 2021 00:00:00 +0530 Tue, 22 Mar 2022 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410595 The appeal was dismissed, confirming the service tax liability for services provided before 01.07.2012 under the Finance Act. The Commissioner (Appeals) held that the demand for the period 01.04.2012 to 30.06.2012 was within the statutory 18-month limitation period from the relevant date of 25.11.2012, rejecting the appellant's argument on the limitation issue. The application of Section 73(1) of the Finance Act, post-amendment, was deemed lawful in confirming the demand for the mentioned period. Case-Laws Service Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410595