Whether it is mandatory to mention specific head / sub head of services in SCN in which demand of service tax has been raised?

19 - Demand and Recovery

Yes. In the case of United Telecom [2010 (10) TMI 348 - CESTAT, BANGALORE], it was held that the Commissioner suggests that the activity of the appellant could be classified variously under clause (iii) of section 65(19) as service rendered on behalf of a client, as of a commission agent or, under clause (vii), as maintenance of accounts. The Commissioner does not give a finding as to the sub-clauses (i) to (vi) of section 65(19) to which maintenance of accounts related if the services fell under clause (vii). Moreover, there were no such proposals in the show-cause notice. We find that no tax liability can be confirmed against any person unless the same is specifically alleged in the show-cause notice.

Dated: 3-4-2015