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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Validity of SCN issued in a very hasty and slipshod manner - ...


Hastily issued show cause notices with defects render tax demands invalid from the start, undermining proceedings.

June 1, 2017

Case Laws     Service Tax     AT

Validity of SCN issued in a very hasty and slipshod manner - Such short comings and deficiencies in the show cause notices are uncurable defects which will inevitably cast a shadow on the proceedings that have emanated from it - the demands of tax will fail, ab initio. - AT

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