https://www.taxtmi.com/caselaws?id=792316 Statutory service of a show cause notice must comply strictly with the prescribed modes, and WhatsApp service is not a valid substitute where the law requires tender, registered post with acknowledgment due, speed post with proof of delivery, approved courier, or affixation after failed attempts. The notice was therefore procedurally defective. On limitation, the extended period under service tax law cannot be invoked without affirmative material showing fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. A bona fide view that the activity fell within the negative list was inconsistent with such invocation. The demand and appellate confirmation were set aside. en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792316 Statutory service of a show cause notice must comply strictly with the prescribed modes, and WhatsApp service is not a valid substitute where the law requires tender, registered post with acknowledgment due, speed post with proof of delivery, approved courier, or affixation after failed attempts. The notice was therefore procedurally defective. On limitation, the extended period under service tax law cannot be invoked without affirmative material showing fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax. A bona fide view that the activity fell within the negative list was inconsistent with such invocation. The demand and appellate confirmation were set aside. Case-Laws Service Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792316