Demand beyond the scope of Show Cause Notice (SCN) - Whether the ...

Authority Can't Rule on Input Services Eligibility if Not Raised in Original SCN, Exceeds Scope.

September 26, 2022

Case Laws Service Tax AT

Demand beyond the scope of Show Cause Notice (SCN) - Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in the show cause notice. Therefore, it cannot be expected from the Adjudicating Authority to pass order on the issue which is beyond the scope of show cause notice. - AT

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Demand beyond the scope of Show Cause Notice (SCN) - Whether the ...

Authority Can't Rule on Input Services Eligibility if Not Raised in Original SCN, Exceeds Scope.

September 26, 2022

Case Laws Service Tax AT

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