2019 (1) TMI 1437

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....e period after 2012, when levy of service tax on enumerated services was replaced by levy of tax in a negative list regime, rendered the legality of the present proceedings to be questionable. 2. The dispute pertains to levy of tax on mobile telephone services rendered by the appellant to their employees which, for the period between 2008-09 and 2011-12, had been determined against the appellant herein by Commissioner of Service Tax, Mumbai -II in order-in-original no. 62/ST/RM/SCL/M-II/13-14 dated 18th August 2014 following which tax of Rs. 1,30,39,712/-, along with interest thereon, and penalty under section 76 of Finance Act, 1994 on service rendered from April 2013 to March 2014 was held to be recoverable under section 73(1) of Finan....

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....ind that, with effect from 28th May 2012, the incorporation of '(IA) Notwithstanding anything contained in sub-section (1) except the period of thirty months of serving the notice for recovery of service tax), the Central Excise Officer may serve, subsequent to any notice or notices served under that sub-section a statement, containing the details of service tax not levied or paid or short levied or short paid or erroneously refunded for the subsequent period, on the person chargeable to service tax, then, service of such statement shall be deemed to be service of notice on such person, subject to the condition that the grounds relied upon for the subsequent period are same as are mentioned in the earlier notices.' was intended to avo....