https://www.taxtmi.com/caselaws?id=790597 Where a statute prescribes specific modes of service, an order in original must be shown to have been served through one of those modes; unsupported speed-post service without acknowledgement or proof of delivery was not accepted as valid. Email was not recognised as a lawful substitute under the applicable service-tax service provisions, so it could not cure the defect in service. As valid service was not established, the consequential attachment and bank account freeze could not survive and were directed to be released, with fresh service required before further coercive action. en-us Wed, 22 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790597 Where a statute prescribes specific modes of service, an order in original must be shown to have been served through one of those modes; unsupported speed-post service without acknowledgement or proof of delivery was not accepted as valid. Email was not recognised as a lawful substitute under the applicable service-tax service provisions, so it could not cure the defect in service. As valid service was not established, the consequential attachment and bank account freeze could not survive and were directed to be released, with fresh service required before further coercive action. Case-Laws Service Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790597