Service-tax notices issued without the prescribed Document...

Service-tax notices issued without the prescribed Document Identification Number are invalid, and departmental officers must treat them as never issued under binding instructions, although they do not become void unless set aside by a competent court or authority. Construction-service tax arises on the earlier of invoicing or receipt of payment, rather than accounting revenue recognition; reconciliation must account for amounts already taxed, current invoices and advances, and applicable abatements and exemptions. Construction-service abatement permits input-service credit but requires land value to be included in the amount charged; the department must prove a breach to deny it. Extended limitation requires deliberate suppression, not mere inaction, and cannot be invoked because the department failed to scrutinise facts already known to it. This limitation also applies to recovery of a verified CENVAT credit disallowance.