https://www.taxtmi.com/caselaws?id=426754 The appeal filed by the revenue was dismissed, upholding the decision of the Writ Court to quash the show cause notice due to limitation issues. The court allowed the condonation of the delay in filing the application. It determined that the writ petition was maintainable as it involved a jurisdictional question. The court held that the extended period of limitation could not be invoked without clear evidence of intent to evade tax, which was lacking in the show cause notice. The show cause notice was deemed invalid and quashed without addressing the service tax claims on their merits. en-us Tue, 23 Aug 2022 00:00:00 +0530 Thu, 09 Mar 2023 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426754 The appeal filed by the revenue was dismissed, upholding the decision of the Writ Court to quash the show cause notice due to limitation issues. The court allowed the condonation of the delay in filing the application. It determined that the writ petition was maintainable as it involved a jurisdictional question. The court held that the extended period of limitation could not be invoked without clear evidence of intent to evade tax, which was lacking in the show cause notice. The show cause notice was deemed invalid and quashed without addressing the service tax claims on their merits. Case-Laws Service Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426754