https://www.taxtmi.com/caselaws?id=429452 Retrospective exemption under the Finance (No.2) Act, 2019 covered service tax levied on the grant of liquor licences, so the show-cause notice could not survive to that extent. For the remaining demand items, the assessee's claim that the tax liability and interest had already been discharged required verification on the pleadings and documents, after giving an opportunity to be heard. The balance demand was therefore not finally determined and was left for fresh consideration in accordance with law. en-us Thu, 13 Oct 2022 00:00:00 +0530 Fri, 07 Jul 2023 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429452 Retrospective exemption under the Finance (No.2) Act, 2019 covered service tax levied on the grant of liquor licences, so the show-cause notice could not survive to that extent. For the remaining demand items, the assessee's claim that the tax liability and interest had already been discharged required verification on the pleadings and documents, after giving an opportunity to be heard. The balance demand was therefore not finally determined and was left for fresh consideration in accordance with law. Case-Laws Service Tax Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429452