Whether issuance of SCN under section 73 is mandatory to fix the liability of the assessee? Whether demand of service tax and interest is not sustainable in absence of SCN?

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..... ice Tax Practice Manual
Service Tax
Manuals
Dated:- 3-4-2015
19 - Demand and Recovery Yes. In the case of Diamond Cables Ltd. [2004 (3) TMI 6 - CESTAT (MUMBAI)] it was decided that the ma .....

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