https://www.taxtmi.com/caselaws?id=765669 Gujarat HC quashed show-cause notice and Order-in-Original under Section 73 of Finance Act, 1994 due to improper service. Despite attempts via registered post and speed post, notices were never delivered to petitioner who had changed business address. Authority failed to comply with alternative service methods under Section 37C of Central Excise Act, 1944, including affixing notices to conspicuous locations or notice boards. Court held petitioner was not liable for service tax on export services under Section 66B and respondent lacked jurisdiction due to invalid service. Petition allowed by remand. en-us Fri, 24 Jan 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765669 Gujarat HC quashed show-cause notice and Order-in-Original under Section 73 of Finance Act, 1994 due to improper service. Despite attempts via registered post and speed post, notices were never delivered to petitioner who had changed business address. Authority failed to comply with alternative service methods under Section 37C of Central Excise Act, 1944, including affixing notices to conspicuous locations or notice boards. Court held petitioner was not liable for service tax on export services under Section 66B and respondent lacked jurisdiction due to invalid service. Petition allowed by remand. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765669