High Court's decision to dismiss service tax SCN set aside; limitation issues and merits need proper adjudication.

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Full Text of the Document

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....Demand of service tax - High Court ought not to have set aside the SCN The High Court ought to have kept in mind the question of limitation and on that basis ordered for adjudication of the issues/demands raised in the show cause notice dated 4th October, 2016 which survive and required an adjudication on merits. - SC....