2021 (6) TMI 956

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....Amit Mahajan ORDER Hon'ble Munishwar Nath Bhandari,J. Hon'ble Ajai Tyagi,J. This writ petition has been filed to challenge the notice dated 17.02.2021 calling the petitioner for hearing. Learned counsel for the petitioner submits that a show cause notice was earlier given by the respondents on 13.03.2013. The petitioner sent a reply to the notice in the same year but thereup....

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....ing under the proviso to sub-section (1) or the proviso to sub-section (4-A)." The provision quoted above shows the amount of service tax is to be determined within six months from the date of notice where it is possible to do so in respect of the cases falling under sub-section (1) and within one year from the date of notice where it is possible to do so in respect of cases falling under provi....