Relief to Larsen & Toubro: Bombay HC sets aside Service Tax Demand SCN issued without Jurisdiction

The Bombay High Court set aside a service tax demand against Larsen & Toubro, ruling that the show-cause notice was issued without jurisdiction. The court found that the tax authorities overstepped their legal boundaries, leading to an invalid assessment. The ruling underscores the necessity for tax authorities to strictly adhere to jurisdictional limits and follow due process in issuing tax demands, ensuring that taxpayers are not subjected to unlawful assessments.