https://www.taxtmi.com/caselaws?id=769993 The Patna HC quashed a service tax liability determination order issued after a delay of over three years. The court held that under Section 73 of the Act of 1994, tax authorities must determine liability within the prescribed one-year period or demonstrate prima facie that determination within the prescribed timeframe was not possible. Since the authority failed to provide any justification for the delay in their counter affidavit, the order was deemed invalid and quashed. The petitioner's application was allowed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769993 The Patna HC quashed a service tax liability determination order issued after a delay of over three years. The court held that under Section 73 of the Act of 1994, tax authorities must determine liability within the prescribed one-year period or demonstrate prima facie that determination within the prescribed timeframe was not possible. Since the authority failed to provide any justification for the delay in their counter affidavit, the order was deemed invalid and quashed. The petitioner's application was allowed. Case-Laws Service Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769993