2024 (5) TMI 1565

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.... Advocate for the appellant. Ms. Jaya Kumari, Authorized Representative for the Department P.V. SUBBA RAO This appeal has been filed by M/s Bharat Swabhiman (Nyas) appellant to assail the order-in-original dated 02.01.2019 impugned order  passed by the Commissioner, Dehradun confirming the proposal made in the show cause notice dated 11.04.2018 covering the period April 2015 to June 201....

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....exe I and annexe II to the show cause notice SCN 3. At the outset, learned counsel for the appellant submits that the legal provisions under which service tax was demanded in the SCN did not exist at all during the relevant period. He submits that up to June 2012, service tax was leviable on specific taxable services indicated in various clauses of section 65 (105) of the Finance Act. From 1 st J....