Challenge to Service Tax Demand: Section 73(1A) of Finance Act, 1994 Misapplied, Section 73(1) Invocation Irreparable.

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....Demand of service tax by way of statement in lieu of Show cause notice (SCN)- demand-cum-penalty - section 73 (1A) of Finance Act, 1994 is not invokable and the deficiency in invoking section 73(1) of Finance Act, 1994 is irreparable.....