https://www.taxtmi.com/caselaws?id=795116 Service of a show cause notice under section 73(1) of the Finance Act, 1994 requires proof of actual service, not merely issuance. Service enables the noticee to respond to allegations, produce evidence and seek a personal hearing; the department must establish it through contemporaneous records such as dispatch details, postal receipts, acknowledgments or delivery reports. Where no such evidence was produced and an affidavit of non-service remained uncontroverted, later appellate-stage participation could not cure the defect in statutory adjudication. Failure to establish service within even the extended limitation period rendered the service-tax proceedings unsustainable and the demand time-barred. en-us Thu, 16 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795116 Service of a show cause notice under section 73(1) of the Finance Act, 1994 requires proof of actual service, not merely issuance. Service enables the noticee to respond to allegations, produce evidence and seek a personal hearing; the department must establish it through contemporaneous records such as dispatch details, postal receipts, acknowledgments or delivery reports. Where no such evidence was produced and an affidavit of non-service remained uncontroverted, later appellate-stage participation could not cure the defect in statutory adjudication. Failure to establish service within even the extended limitation period rendered the service-tax proceedings unsustainable and the demand time-barred. Case-Laws Service Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795116