2016 (9) TMI 738

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....istant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-original No. 64/P-III/ST/COMMR/2011-12 dated 30.3.2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding confirmation of demand of the tax liability under the category of 'manpower recruitment and supply agency services'.  The adjudicating authority has confi....

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.... the records that the show cause notice also demands the service tax liability for the period beyond five years from the date of the show cause notice and the adjudicating authority has also confirmed the same.  We find that the show cause notice is issued on 25.3.2011 while the demands have been confirmed from 2005 onwards.  In our view, the provisions of Section 73 of the Finance Act, ....