https://www.taxtmi.com/caselaws?id=771903 Liability to pay service tax on construction, renovation, or alteration of public roads was contested on procedural grounds; the HC found the impugned show cause notice invalid due to defective DIN and absence of proper document identification, and held that the order-in-original passed without requisite pre-consultation notice breached mandatory procedural requirements, resulting in quashing of the show cause notice, the order-in-original and appellate orders. The court permitted respondent authorities to initiate fresh proceedings within the period of limitation and after giving pre-consultation notice in accordance with law. en-us Mon, 05 May 2025 00:00:00 +0530 Tue, 20 Jan 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771903 Liability to pay service tax on construction, renovation, or alteration of public roads was contested on procedural grounds; the HC found the impugned show cause notice invalid due to defective DIN and absence of proper document identification, and held that the order-in-original passed without requisite pre-consultation notice breached mandatory procedural requirements, resulting in quashing of the show cause notice, the order-in-original and appellate orders. The court permitted respondent authorities to initiate fresh proceedings within the period of limitation and after giving pre-consultation notice in accordance with law. Case-Laws Service Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771903