https://www.taxtmi.com/article/detailed?id=15275 The Bombay High Court held that mandated pre-show cause consultation under CBIC circulars is a required procedural step before issuing high-value service tax show cause notices (except preventive/offence cases); failure to consult renders the resultant show cause notice procedurally invalid and susceptible to set-aside, although the department may reinitiate proceedings after complying with the consultation requirement and any delay caused by court proceedings or re-consultation is to be excluded for limitation calculations. en-us Mon, 27 Oct 2025 09:30:37 +0530 Mon, 27 Oct 2025 09:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15275 The Bombay High Court held that mandated pre-show cause consultation under CBIC circulars is a required procedural step before issuing high-value service tax show cause notices (except preventive/offence cases); failure to consult renders the resultant show cause notice procedurally invalid and susceptible to set-aside, although the department may reinitiate proceedings after complying with the consultation requirement and any delay caused by court proceedings or re-consultation is to be excluded for limitation calculations. Articles Service Tax Mon, 27 Oct 2025 09:30:37 +0530 https://www.taxtmi.com/article/detailed?id=15275