2023 (10) TMI 232

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.... Mr.V.Sundareswaran Senior Standing Counsel ORDER The petitioner has challenged the impugned show cause notice No.34/2022(ST) dated 25.04.2022 issued by the respondent. 2. It is the case of the petitioner that the impugned Show Cause Notice seeks to demand Service Tax allegedly payable by the petitioner for the period between June 2013-2014 to 2016-2017. 3. It appears that the petitioner had a....

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....n 75(4)(b) of the Finance Act, 1994 was introduced in the year 2014. It is submitted that as per the said Section, it is specifically provided that in case proviso to Section 73(1) of the Finance Act, 1994 has been invoked and notices are issued, then adjudication has to be completed within a period of one year from the date of issuance of the Show Cause Notice. 7. It is submitted that in this ca....