https://www.taxtmi.com/caselaws?id=796919 Show cause notices identifying imported service categories, aggregate foreign-currency expenditure and tax computation remain valid where the assessee could identify transactions and provide service-wise replies; detailed adjudication findings do not exceed the notices' scope. Extended limitation cannot apply without pleaded facts showing fraud, collusion, wilful misstatement or suppression with intent to evade tax, particularly after an earlier audit-based notice and where secondment involves legal interpretation; demands beyond the normal period are excluded. Employee secondment from overseas entities constitutes receipt of manpower recruitment or supply service, but service tax liability survives only within the normal limitation period. Remaining service-tax liabilities require fresh reasoned determination after considering the assessee's evidence and relevant legal authorities. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796919 Show cause notices identifying imported service categories, aggregate foreign-currency expenditure and tax computation remain valid where the assessee could identify transactions and provide service-wise replies; detailed adjudication findings do not exceed the notices' scope. Extended limitation cannot apply without pleaded facts showing fraud, collusion, wilful misstatement or suppression with intent to evade tax, particularly after an earlier audit-based notice and where secondment involves legal interpretation; demands beyond the normal period are excluded. Employee secondment from overseas entities constitutes receipt of manpower recruitment or supply service, but service tax liability survives only within the normal limitation period. Remaining service-tax liabilities require fresh reasoned determination after considering the assessee's evidence and relevant legal authorities. Case-Laws Service Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796919