https://www.taxtmi.com/caselaws?id=764233 A service tax show cause notice based on termination compensation alleged to be consideration for "agreeing to tolerate an act" could not survive once the arbitral award forming its factual foundation was set aside in curative proceedings. The Delhi HC noted that the notice depended entirely on the award to support the proposed levy, and without that award the demand lacked an independent basis. The notice was therefore liable to be quashed. en-us Thu, 05 Dec 2024 00:00:00 +0530 Tue, 03 Jun 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764233 A service tax show cause notice based on termination compensation alleged to be consideration for "agreeing to tolerate an act" could not survive once the arbitral award forming its factual foundation was set aside in curative proceedings. The Delhi HC noted that the notice depended entirely on the award to support the proposed levy, and without that award the demand lacked an independent basis. The notice was therefore liable to be quashed. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764233