https://www.taxtmi.com/caselaws?id=766817 A show cause notice under the pre-01.07.2012 service tax regime must identify the specific taxable service alleged to have been rendered; a vague notice cannot sustain a demand because the notice defines the scope of adjudication. The demand was also held time-barred, as the extended limitation period could not be invoked merely from figures shown in the Balance Sheet and Profit & Loss Account without suppression of facts with intent to evade tax. On that basis, the service tax demand, interest, and equal penalty under Section 78 were set aside in favour of the assessee. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766817 A show cause notice under the pre-01.07.2012 service tax regime must identify the specific taxable service alleged to have been rendered; a vague notice cannot sustain a demand because the notice defines the scope of adjudication. The demand was also held time-barred, as the extended limitation period could not be invoked merely from figures shown in the Balance Sheet and Profit & Loss Account without suppression of facts with intent to evade tax. On that basis, the service tax demand, interest, and equal penalty under Section 78 were set aside in favour of the assessee. Case-Laws Service Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766817