Service Tax Demand Invalid for Periods Beyond 5 Years as per Section 73, Finance Act, 1994.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise the demand for the maximum period of five years from the date of issuance of SCN - demand for the period prior to five years from the date of the SCN is liable to be set aside on this ground....