https://www.taxtmi.com/caselaws?id=253077 A show cause notice is not necessarily invalid if it describes the taxable activity clearly, even where it does not identify the exact sub-clause of Business Auxiliary Service; the note states that procurement of orders and business promotion could prima facie fall within the service definition. It also indicates that non-disclosure of overseas receipts in ST-3 returns or other communications can support invocation of the extended limitation period, especially where the Department learned of the transactions only through audit. On interim relief, the discussion records that full waiver was declined and partial pre-deposit was required for balance stay of demand, interest, and penalty. en-us Fri, 26 Sep 2014 00:00:00 +0530 Thu, 13 Nov 2014 22:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253077 A show cause notice is not necessarily invalid if it describes the taxable activity clearly, even where it does not identify the exact sub-clause of Business Auxiliary Service; the note states that procurement of orders and business promotion could prima facie fall within the service definition. It also indicates that non-disclosure of overseas receipts in ST-3 returns or other communications can support invocation of the extended limitation period, especially where the Department learned of the transactions only through audit. On interim relief, the discussion records that full waiver was declined and partial pre-deposit was required for balance stay of demand, interest, and penalty. Case-Laws Service Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253077