https://www.taxtmi.com/caselaws?id=433720 The Court dismissed the petition challenging a demand raised by respondent no.1, amounting to Rs. 5,19,748, including service tax and penalty, on grounds of limitation. Despite the petitioner's argument that the demand exceeded the one-year limit under Section 73(4B) of the Finance Act, the Court found the petitioner's lack of cooperation during the investigation stage as a reason for rejecting the limitation claim. While acknowledging the limitation issue, the Court emphasized the presence of an alternate efficacious remedy for the petitioner and disposed of the petition, allowing the petitioner to pursue other remedies while reserving all rights and contentions for future proceedings. en-us Tue, 31 Jan 2023 00:00:00 +0530 Wed, 08 Feb 2023 07:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433720 The Court dismissed the petition challenging a demand raised by respondent no.1, amounting to Rs. 5,19,748, including service tax and penalty, on grounds of limitation. Despite the petitioner's argument that the demand exceeded the one-year limit under Section 73(4B) of the Finance Act, the Court found the petitioner's lack of cooperation during the investigation stage as a reason for rejecting the limitation claim. While acknowledging the limitation issue, the Court emphasized the presence of an alternate efficacious remedy for the petitioner and disposed of the petition, allowing the petitioner to pursue other remedies while reserving all rights and contentions for future proceedings. Case-Laws Service Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433720