https://www.taxtmi.com/caselaws?id=445586 The HC set aside the impugned show cause-cum-demand Notice No. 62/2020-ST, challenging the imposition of Service Tax on transportation services, including capacity charges and late payment surcharges. The court referenced a Department of Revenue circular and prior judgments striking down similar GST levies, indicating a need for reevaluation. The court allowed for the issuance of a fresh notice, taking into account the circular and relevant judicial decisions, and clarified the exclusion of time for limitation purposes in the event of a new notice. en-us Wed, 01 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445586 The HC set aside the impugned show cause-cum-demand Notice No. 62/2020-ST, challenging the imposition of Service Tax on transportation services, including capacity charges and late payment surcharges. The court referenced a Department of Revenue circular and prior judgments striking down similar GST levies, indicating a need for reevaluation. The court allowed for the issuance of a fresh notice, taking into account the circular and relevant judicial decisions, and clarified the exclusion of time for limitation purposes in the event of a new notice. Case-Laws Service Tax Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445586