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The Tax Publishers 2019 TaxPub(ST) 0937 (CESTAT-All) : (2019) 090 ITPJ (V) 0526
A.V. Tech Interiors v. CCE & ST
FINANCE ACT, 1994 --Recovery of service tax--Issuance of show cause beyond the prescribed periodTime limitation----The period prior to five years from the date of the show cause notice could not be re-opened by Revenue and the demand for the said period was liable to be set aside. --Assessee assailed the demand for the relevant financial year contending that it was beyond the period of five years, which is the maximum period provided under section 73. Held: In terms of the provisions of section 73 of the Finance Act, 1994, Revenue can raise the demand for the maximum period of five years from the date of issuance of show cause notice. Thus, the period prior to five years from the date of the show cause notice could not be re-opened by Revenue and the demand for the said period was liable to be set aside.
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