https://www.taxtmi.com/caselaws?id=787445 Show-cause notices must identify the precise statutory sub clause and specific service relied upon; absent such specification and documentary support, demands on broker commission for canvassing voyages are unsustainable and set aside. Payments to protection and indemnity clubs operating on a mutual contribution basis fall under the specific category of club/association and are not taxable as general insurance to members, so those demands are set aside. Valuation cannot include reimbursable expenditures by invoking the impugned valuation provision held ultra vires; such additions are unsustainable. Extended-period invocation requires pleaded and supported fraud, collusion or suppression and is impermissible here; extended period findings are set aside. en-us Wed, 04 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787445 Show-cause notices must identify the precise statutory sub clause and specific service relied upon; absent such specification and documentary support, demands on broker commission for canvassing voyages are unsustainable and set aside. Payments to protection and indemnity clubs operating on a mutual contribution basis fall under the specific category of club/association and are not taxable as general insurance to members, so those demands are set aside. Valuation cannot include reimbursable expenditures by invoking the impugned valuation provision held ultra vires; such additions are unsustainable. Extended-period invocation requires pleaded and supported fraud, collusion or suppression and is impermissible here; extended period findings are set aside. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787445