https://www.taxtmi.com/caselaws?id=461837 Service tax demand could not be sustained where the show-cause notice and confirmation order relied on Finance Act, 1994 provisions that were not applicable to the relevant period. The dispute arose during the negative list regime, when service tax was no longer confined to the pre-2012 clauses of section 65(105). Because the demand was founded on provisions that had ceased to govern the period in issue, the legal basis for tax confirmation was absent, and the impugned order was liable to be set aside. en-us Wed, 29 May 2024 00:00:00 +0530 Fri, 02 May 2025 14:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461837 Service tax demand could not be sustained where the show-cause notice and confirmation order relied on Finance Act, 1994 provisions that were not applicable to the relevant period. The dispute arose during the negative list regime, when service tax was no longer confined to the pre-2012 clauses of section 65(105). Because the demand was founded on provisions that had ceased to govern the period in issue, the legal basis for tax confirmation was absent, and the impugned order was liable to be set aside. Case-Laws Service Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461837