https://www.taxtmi.com/caselaws?id=770666 The CESTAT New Delhi dismissed a rectification application under Section 86(6A) of the Finance Act, 1994. The applicant argued that the show cause notice dated 19.06.2014 demanding service tax for period 1.4.2012 to 31.03.2013 was time-barred beyond the normal period. However, the tribunal found no error apparent on record, noting that under Section 73(1) proviso, demands can be raised within five years from the relevant date. The tribunal upheld the demand for the normal period and dismissed the rectification application. en-us Thu, 08 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770666 The CESTAT New Delhi dismissed a rectification application under Section 86(6A) of the Finance Act, 1994. The applicant argued that the show cause notice dated 19.06.2014 demanding service tax for period 1.4.2012 to 31.03.2013 was time-barred beyond the normal period. However, the tribunal found no error apparent on record, noting that under Section 73(1) proviso, demands can be raised within five years from the relevant date. The tribunal upheld the demand for the normal period and dismissed the rectification application. Case-Laws Service Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770666