https://www.taxtmi.com/caselaws?id=800366 Service-tax demand initiated through a show-cause notice served beyond the applicable limitation period, after allowing for the relevant pandemic-related extension, is unsustainable. A signing date does not establish timely service where postal records show booking after the permitted period. Further, a difference between VAT and ST-3 returns does not establish unreported taxable receipts when VAT-reported receipts correspond to payments disclosed across the relevant ST-3 returns. On those grounds, the service-tax demand, interest and penalties cannot be sustained. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800366 Service-tax demand initiated through a show-cause notice served beyond the applicable limitation period, after allowing for the relevant pandemic-related extension, is unsustainable. A signing date does not establish timely service where postal records show booking after the permitted period. Further, a difference between VAT and ST-3 returns does not establish unreported taxable receipts when VAT-reported receipts correspond to payments disclosed across the relevant ST-3 returns. On those grounds, the service-tax demand, interest and penalties cannot be sustained. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800366