https://www.taxtmi.com/caselaws?id=789149 Service-tax notices under Section 73(1) must be issued within thirty months from the relevant date, unless the extended five-year period is validly attracted by fraud, suppression, wilful misstatement or intentional contravention; on the stated facts, a notice issued beyond that period was treated as time-barred and without jurisdiction. The High Court also reiterated that a writ petition may be entertained despite an alternative statutory appeal where the proceedings are wholly without jurisdiction, and that service tax cannot be demanded again on receipts already subjected to VAT. The impugned adjudication was therefore quashed. en-us Fri, 27 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789149 Service-tax notices under Section 73(1) must be issued within thirty months from the relevant date, unless the extended five-year period is validly attracted by fraud, suppression, wilful misstatement or intentional contravention; on the stated facts, a notice issued beyond that period was treated as time-barred and without jurisdiction. The High Court also reiterated that a writ petition may be entertained despite an alternative statutory appeal where the proceedings are wholly without jurisdiction, and that service tax cannot be demanded again on receipts already subjected to VAT. The impugned adjudication was therefore quashed. Case-Laws Service Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789149