https://www.taxtmi.com/caselaws?id=761683 The Gujarat HC ruled in favor of a petitioner E-1 class contractor challenging service tax demands on works contracts for Road Building, Irrigation, and Public Health Engineering departments. The court held that respondent authorities lacked jurisdiction to issue show cause notices based solely on Income Tax Department Form-26AS data without considering petitioner's detailed replies. The authorities failed to justify invoking the extended 5-year period under section 73 of Finance Act, 1994. The HC quashed both the show cause notice and order-in-original as jurisdictionally invalid, allowing the petition. en-us Tue, 22 Oct 2024 00:00:00 +0530 Thu, 14 Nov 2024 12:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761683 The Gujarat HC ruled in favor of a petitioner E-1 class contractor challenging service tax demands on works contracts for Road Building, Irrigation, and Public Health Engineering departments. The court held that respondent authorities lacked jurisdiction to issue show cause notices based solely on Income Tax Department Form-26AS data without considering petitioner's detailed replies. The authorities failed to justify invoking the extended 5-year period under section 73 of Finance Act, 1994. The HC quashed both the show cause notice and order-in-original as jurisdictionally invalid, allowing the petition. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761683