2015 (1) TMI 995

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....ish Kumar, Sr. Standing Counsel, for the Respondent. ORDER The writ petitioner's grievance is that the respondents issued the impugned notices dated 18-10-2012 in W.P.(C) 2781/2013 and dated 24-10-2011 in W.P.(C) 2782/2013, and have demanded service tax. It is contended that these composite notices under Sections 72 and 73 of the Finance Act, 1994 are untenable. Several grounds in support of....

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....ese cases cannot be construed as ousting or depriving the petitioners right to appeal given that Section 73 which empowers the authorities to invoke the extended period of limitation has been expressly invoked. We are also of the opinion that the other questions pertaining to legality and jurisdiction as well as from their levying of the service tax given the nature of the petitioners activity can....