https://www.taxtmi.com/caselaws?id=765975 The HC quashed a show cause notice (SCN) due to excessive delay in adjudication spanning over two decades. The department had internal conflicting views regarding service tax valuation methods, with recommendations for closure being ignored until 2021. The petitioner had already discharged service tax liability under works contract service provisions of Finance Act, 1994. The court held the delayed adjudication was unnecessary and unwarranted given the department's own contradictory stance. The respondent was ordered to refund excess deposits within two months with 6% interest from payment date. en-us Fri, 06 Dec 2024 00:00:00 +0530 Thu, 13 Feb 2025 15:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765975 The HC quashed a show cause notice (SCN) due to excessive delay in adjudication spanning over two decades. The department had internal conflicting views regarding service tax valuation methods, with recommendations for closure being ignored until 2021. The petitioner had already discharged service tax liability under works contract service provisions of Finance Act, 1994. The court held the delayed adjudication was unnecessary and unwarranted given the department's own contradictory stance. The respondent was ordered to refund excess deposits within two months with 6% interest from payment date. Case-Laws Service Tax Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765975