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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