https://www.taxtmi.com/caselaws?id=795395 Service of a show-cause notice under Section 73(1) is mandatory before service-tax recovery proceedings. Where the assessee specifically denies receipt, the authorities must prove issuance and service through the notice itself or reliable evidence such as postal receipts, tracking records, or acknowledgment. In the absence of such proof, adjudication denies the assessee the statutory opportunity to respond and cannot be sustained. The adjudication order was quashed for non-compliance with the notice requirement. Fresh notice may be issued, with the period from 07.10.2021 excluded when computing limitation. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795395 Service of a show-cause notice under Section 73(1) is mandatory before service-tax recovery proceedings. Where the assessee specifically denies receipt, the authorities must prove issuance and service through the notice itself or reliable evidence such as postal receipts, tracking records, or acknowledgment. In the absence of such proof, adjudication denies the assessee the statutory opportunity to respond and cannot be sustained. The adjudication order was quashed for non-compliance with the notice requirement. Fresh notice may be issued, with the period from 07.10.2021 excluded when computing limitation. Case-Laws Service Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795395