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    <description>Bombay HC quashed show cause notices issued in 2009-2011 concerning short payment of service tax due to non-inclusion of ocean freight and allied charges in taxable service value. The court found inordinate delay of almost 12 years in adjudication, with respondents failing to take steps from 2013-2020 and unable to prove correspondence with petitioner. Without adequate explanation for delay, the court held notices must be quashed, following precedent from coordinate bench decision in similar circumstances.</description>
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