Order set aside as service tax liability not determined within one year without justifiable reasons

Karanveer Singh Yadav Enterprises Private Limited Vs Union of India (Patna High Court) Patna High Court held that order is liable to be set aside since authority has failed to determine liability within prescribed period of one year u/s. 73(4B)(b) of the Finance Act without any justifiable reasons. Accordingly, order set aside and demands quashed. Facts- Petitioner-company is engaged in providing services to their clients of “Erection Commissioning and Installation Service” as defined u/s. 65(105) of the Finance Act, 1994. Vide the present petition, the petitioner has mainly contested the ...