TaxTMI 
TaxTMI 
Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.
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....emanding service tax for the period 2012-13 to 2016-17, based on a show cause notice dated April 23, 2018​​. Key Issues and Submissions: * Nature of Services and Tax Demand: The appellant provided various services, including erection, commissioning, installation, repair, and maintenance of telecommunication towers to companies like Tata Teleservices Ltd., ATC Telecom Pvt. Ltd., an....
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....e appellant also pointed out that the mandatory pre-show cause notice consultation was not held, which they claimed was a violation of the principles of natural justice. * Furthermore, they argued that the demand for the period 2012-13 to 2016-17 was barred by limitation, as the show cause notice issued in April 2018 was beyond the normal period of limitation​​. * Department'....
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....demand needed to be calculated according to the Valuation Rules 2006. The court questioned whether the appellant was eligible for the benefit of Notification No.30/2012-ST dated June 20, 2012​​. Ultimately, the court set aside the impugned order and allowed the appeal, providing consequential relief to the appellant​​. Implications: This decision highlights the importanc....