https://www.taxtmi.com/caselaws?id=253553 The court quashed the show cause notice, ruling in favor of the petitioner on all issues. It held that the notice was invalid due to reliance on an ultra vires provision, improper invocation of Rule 5(1) of the Service Tax Rules, and incorrect application of the extended limitation period. The court agreed that the value of High-Speed Diesel supplied free of cost should not be included in the taxable value. The writ petition was successful, and no costs were awarded. en-us Fri, 25 Apr 2014 00:00:00 +0530 Thu, 27 Nov 2014 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253553 The court quashed the show cause notice, ruling in favor of the petitioner on all issues. It held that the notice was invalid due to reliance on an ultra vires provision, improper invocation of Rule 5(1) of the Service Tax Rules, and incorrect application of the extended limitation period. The court agreed that the value of High-Speed Diesel supplied free of cost should not be included in the taxable value. The writ petition was successful, and no costs were awarded. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253553