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Service Tax - Highlights / Catch Notes

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Scope of SCN - Management, Maintenance and Repair Services - the ...


Revenue Appeal Dismissed: Demand Set Aside Due to Insufficient Basis; Only 12 of 94 Contracts Notified.

May 16, 2019

Case Laws     Service Tax     AT

Scope of SCN - Management, Maintenance and Repair Services - the appeal filed by revenue refers to 94 contracts that were subject matter of show cause notice, whereas we found that only 12 were referred to in show cause notice - Revenue failed to produce the basis on which order has been passed - Demand set aside.

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