https://www.taxtmi.com/caselaws?id=785931 Levy of service tax was challenged on grounds that revenue invoked the extended period of limitation without satisfying statutory preconditions, amounting to assumption of jurisdiction and jurisdictional error; the court found no examination of returns or findings of suppression, willful misstatement, fraud or collusion and held the invocation of extended limitation invalid, with the consequence that the demand was quashed. The court further held that related penalties, surcharge and interest linked to the invalid demand were not leviable, and exercised writ jurisdiction despite the existence of alternative statutory remedies to set aside the impugned adjudication. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785931 Levy of service tax was challenged on grounds that revenue invoked the extended period of limitation without satisfying statutory preconditions, amounting to assumption of jurisdiction and jurisdictional error; the court found no examination of returns or findings of suppression, willful misstatement, fraud or collusion and held the invocation of extended limitation invalid, with the consequence that the demand was quashed. The court further held that related penalties, surcharge and interest linked to the invalid demand were not leviable, and exercised writ jurisdiction despite the existence of alternative statutory remedies to set aside the impugned adjudication. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785931