Patna HC Quashes Service Tax Demand Over inordinate Delay

Power Spectrum Sarbidipur Vs Union of India (Patna High Court) Patna High Court has set aside a service tax demand order exceeding ₹14 lakh against Power Spectrum Sarbidipur, a maintenance and repair service provider. The court’s decision hinged on the significant delay by the tax authorities in issuing the final adjudication order after the show cause notice, deeming the delay violative of statutory timelines and established legal principles. The case originated when Power Spectrum, a proprietorship firm registered under Service Tax Laws, received a demand-cum-show cause notice (SCN) ...