https://www.taxtmi.com/caselaws?id=785403 Quasi-judicial proceedings were found defective for failure to demonstrate proof of service of show cause notices and for non-compliance with CBIC instructions on departmental verification, including indiscriminate issuance of duplicate SCNs. Lack of due process and absence of supervisory verification undermined the adjudication; appellant had made voluntary payment of the differential service tax and met discharge requirements. Consequent to these deficiencies and absence of proper verification, the impugned adjudication confirming demands, penalties and interest was set aside and the appeal allowed on the basis of voluntary payment into the government exchequer. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785403 Quasi-judicial proceedings were found defective for failure to demonstrate proof of service of show cause notices and for non-compliance with CBIC instructions on departmental verification, including indiscriminate issuance of duplicate SCNs. Lack of due process and absence of supervisory verification undermined the adjudication; appellant had made voluntary payment of the differential service tax and met discharge requirements. Consequent to these deficiencies and absence of proper verification, the impugned adjudication confirming demands, penalties and interest was set aside and the appeal allowed on the basis of voluntary payment into the government exchequer. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785403