https://www.taxtmi.com/caselaws?id=785034 Analysis of service tax liability on information technology software turnover focusing on proof of service of adjudication orders, limitation for filing remedies, condonation for sufficient cause, and effect of voluntary payment. The text explains that absence of proof of delivery undermines the effective date of the order and affects the computation of the filing period; where proof is lacking, delay may be condoned if sufficient cause (such as change in corporate identity and portal access issues) is shown, allowing remedy to be entertained. It also states that voluntary payment of the differential tax was accepted as discharge of the assessed liability arising from ex parte adjudication without personal hearing. en-us Mon, 12 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 11:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785034 Analysis of service tax liability on information technology software turnover focusing on proof of service of adjudication orders, limitation for filing remedies, condonation for sufficient cause, and effect of voluntary payment. The text explains that absence of proof of delivery undermines the effective date of the order and affects the computation of the filing period; where proof is lacking, delay may be condoned if sufficient cause (such as change in corporate identity and portal access issues) is shown, allowing remedy to be entertained. It also states that voluntary payment of the differential tax was accepted as discharge of the assessed liability arising from ex parte adjudication without personal hearing. Case-Laws Service Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785034