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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Scope of SCN - The SCN has raised objection only with regard to ...


Authority Oversteps: Examines Service Nature Without Allegations in Show Cause Notice, Violating Due Process.

August 23, 2019

Case Laws     Service Tax     AT

Scope of SCN - The SCN has raised objection only with regard to aspect of unjust enrichment, Whereas, the Adjudicating Authority as well as the Ld. Commissioner (Appeals) had gone into the aspect of nature of services, whether the services fall under works contract service or otherwise - Such an important issue cannot be dealt without making any allegations in the SCN - not permissible

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