https://www.taxtmi.com/caselaws?id=342113 The Tribunal found in favor of the appellant, holding that the show cause notice's invocation of the extended period and allegation of transaction between associated enterprises were invalid. The Department failed to establish the basis for considering the parties as associated enterprises, with the notice lacking legal support. The Tribunal emphasized the importance of legal compliance and proper basis for such allegations, ultimately setting aside the Commissioner's order and allowing the appeal. The judgment highlighted the necessity of adherence to established legal principles and timelines in such matters. en-us Wed, 05 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342113 The Tribunal found in favor of the appellant, holding that the show cause notice's invocation of the extended period and allegation of transaction between associated enterprises were invalid. The Department failed to establish the basis for considering the parties as associated enterprises, with the notice lacking legal support. The Tribunal emphasized the importance of legal compliance and proper basis for such allegations, ultimately setting aside the Commissioner's order and allowing the appeal. The judgment highlighted the necessity of adherence to established legal principles and timelines in such matters. Case-Laws Service Tax Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342113