In Brief
The Supreme Court addressed whether a show cause notice for service tax should be entirely set aside and reissued when part of it became unmaintainable following a statutory amendment. The Court held that the High Court erred by directing complete rejection and a fresh notice, as this would be barred by limitation. Instead, the Court directed that adjudication should proceed on the surviving demands in the original notice, allowing the respondent to raise contentions through reply. The appeal was disposed with this modification of the High Court's order.
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