https://www.taxtmi.com/caselaws?id=1011 The Tribunal recalled Final Orders setting aside demands for a larger period due to insufficient invocation in the show cause notice. Emphasizing the need to establish all elements for invoking a larger period, the Tribunal scheduled rehearing, recognizing the significance of demonstrating intentional duty evasion to extend limitation periods under Service Tax provisions. The judgment underscores that mere citation of Sections in a notice is inadequate, requiring substantive proof of evasion to justify prolonged demand periods. en-us Tue, 26 Sep 2006 00:00:00 +0530 Mon, 30 Jun 2008 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1011 The Tribunal recalled Final Orders setting aside demands for a larger period due to insufficient invocation in the show cause notice. Emphasizing the need to establish all elements for invoking a larger period, the Tribunal scheduled rehearing, recognizing the significance of demonstrating intentional duty evasion to extend limitation periods under Service Tax provisions. The judgment underscores that mere citation of Sections in a notice is inadequate, requiring substantive proof of evasion to justify prolonged demand periods. Case-Laws Service Tax Tue, 26 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1011