https://www.taxtmi.com/caselaws?id=797524 Service-tax demands require a show cause notice to identify the taxable activity, legal basis and material facts; adjudication cannot sustain liability on a new classification or factual foundation. Accordingly, demands concerning management training, translation and other receipts fail where the notices lacked foundational allegations. Disclosed hall-hire receipts involving a classification dispute do not establish suppression or intent to evade tax, so extended limitation is unavailable; defective pleading also defeats the remaining demand. Japanese-language training qualifies for the separate recreational-training exemption, and a later amendment narrowing vocational training operates only from publication. Without deliberate evasion, penalties are not imposable. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797524 Service-tax demands require a show cause notice to identify the taxable activity, legal basis and material facts; adjudication cannot sustain liability on a new classification or factual foundation. Accordingly, demands concerning management training, translation and other receipts fail where the notices lacked foundational allegations. Disclosed hall-hire receipts involving a classification dispute do not establish suppression or intent to evade tax, so extended limitation is unavailable; defective pleading also defeats the remaining demand. Japanese-language training qualifies for the separate recreational-training exemption, and a later amendment narrowing vocational training operates only from publication. Without deliberate evasion, penalties are not imposable. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797524