https://www.taxtmi.com/caselaws?id=770377 CESTAT Allahabad dismissed the appeal challenging non-service of show cause notice (SCN). The appellant argued SCN was improperly served via email rather than prescribed manner for recovery of service tax with interest and penalty. The tribunal held that SC's order in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION permitted electronic delivery during COVID-19. Since appellant responded to email notice and attended personal hearing, they cannot claim improper service. Appeal dismissed as lacking merit. en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770377 CESTAT Allahabad dismissed the appeal challenging non-service of show cause notice (SCN). The appellant argued SCN was improperly served via email rather than prescribed manner for recovery of service tax with interest and penalty. The tribunal held that SC's order in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION permitted electronic delivery during COVID-19. Since appellant responded to email notice and attended personal hearing, they cannot claim improper service. Appeal dismissed as lacking merit. Case-Laws Service Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770377