https://www.taxtmi.com/caselaws?id=471754 Service of a show-cause notice under section 37C(1)(a) requires evidence of actual delivery, not merely proof that it was dispatched by speed post. Where receipt is disputed, a dispatch register without an acknowledgment, delivery record, or comparable tangible proof does not establish effective service. Absence of proven service prevents valid continuation of proceedings, breaches principles of natural justice, and renders a service-tax demand time-barred and unsustainable. en-us Thu, 30 Oct 2025 00:00:00 +0530 Wed, 16 Sep 2026 19:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471754 Service of a show-cause notice under section 37C(1)(a) requires evidence of actual delivery, not merely proof that it was dispatched by speed post. Where receipt is disputed, a dispatch register without an acknowledgment, delivery record, or comparable tangible proof does not establish effective service. Absence of proven service prevents valid continuation of proceedings, breaches principles of natural justice, and renders a service-tax demand time-barred and unsustainable. Case-Laws Service Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471754