Appellant Wins Partial Relief; Extended Period Demand Set Aside u/s 73(3) of Finance Act, 1994. Normal Period Demand Valid.

Appellant Wins Partial Relief; Extended Period Demand Set Aside u/s 73(3) of Finance Act, 1994. Normal Period Demand Valid. https://www.taxtmi.com/highlights?id=68187 Extended Period of Limitation - The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along with interest paid prior to show cause notice. Considering this position the demand for extended period is not sustainable hence the same is set aside. Demand for the normal period if any, is sustained along with interest. - AT en-us Thu, 09 Feb 2023 11:08:12 +0530 Thu, 09 Feb 2023 11:08:12 +0530 TaxTMI RSS Generator Appellant Wins Partial Relief; Extended Period Demand Set Aside u/s 73(3) of Finance Act, 1994. Normal Period Demand Valid. https://www.taxtmi.com/highlights?id=68187 Extended Period of Limitation - The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along with interest paid prior to show cause notice. Considering this position the demand for extended period is not sustainable hence the same is set aside. Demand for the normal period if any, is sustained along with interest. - AT Highlights Service Tax Thu, 09 Feb 2023 11:08:12 +0530 https://www.taxtmi.com/highlights?id=68187