2016 (9) TMI 1105

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.... Advocate Present for the Respondent, Mr. K. Poddar, D.R. ORDER This appeal is directed against the impugned order dated 22.10.2009 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore. The grievance of the appellant in this appeal is that the proviso to Section 73 cannot be invoked for confirmation of demand beyond the period of one year from the relevant....

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....notice has been providing services under the provisions of Finance Act, 1994 since last five years and should be well versed with the law & procedure of Service Tax & Central Excise, Therefore, it appears that the notice have wilfully not obtained registration, paid service tax and declared the value of taxable service provided by them. Therefore, the notice appears to have contravened the provisi....