https://www.taxtmi.com/caselaws?id=769255 The HC quashed a service tax demand notice and consequent order against a government contractor. The petitioner's services were exempted under Mega Exemption Notification No. 25/2012, making no service tax leviable. The department failed to issue required invoices under Rule 4A of Service Tax Rules, 1994, which would have informed the petitioner of any tax obligations. The court found no fraud or intention to evade tax by the petitioner, ruling the show cause notice was barred by limitation. The extended five-year limitation period under Section 73 of Finance Act, 1994 was not applicable, and the normal thirty-month period had expired. en-us Fri, 18 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769255 The HC quashed a service tax demand notice and consequent order against a government contractor. The petitioner's services were exempted under Mega Exemption Notification No. 25/2012, making no service tax leviable. The department failed to issue required invoices under Rule 4A of Service Tax Rules, 1994, which would have informed the petitioner of any tax obligations. The court found no fraud or intention to evade tax by the petitioner, ruling the show cause notice was barred by limitation. The extended five-year limitation period under Section 73 of Finance Act, 1994 was not applicable, and the normal thirty-month period had expired. Case-Laws GST Fri, 18 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769255