https://www.taxtmi.com/caselaws?id=768098 CESTAT Hyderabad held that service of show cause notice via email during COVID-19 period was valid, as SC orders provided relaxations for notice service due to extraordinary circumstances. However, the tribunal found Commissioner (Appeals) incorrectly upheld invocation of extended limitation period based on improper fact evaluation. Since entire demand of Rs. 3,51,750/- was beyond normal limitation period and extended period invocation was improper, the demand and penalty under Section 78 were set aside. Appeal allowed in part. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 01 Apr 2025 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768098 CESTAT Hyderabad held that service of show cause notice via email during COVID-19 period was valid, as SC orders provided relaxations for notice service due to extraordinary circumstances. However, the tribunal found Commissioner (Appeals) incorrectly upheld invocation of extended limitation period based on improper fact evaluation. Since entire demand of Rs. 3,51,750/- was beyond normal limitation period and extended period invocation was improper, the demand and penalty under Section 78 were set aside. Appeal allowed in part. Case-Laws Service Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768098