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Service Tax - Highlights / Catch Notes

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Validity of SCN - SCN failed to identify the alleged taxable ...


Show Cause Notice Invalidated for Lack of Specificity on Taxable Service and Category; Based on Balance Sheet Discrepancies.

May 18, 2023

Case Laws     Service Tax     AT

Validity of SCN - SCN failed to identify the alleged taxable service and the category of service - the demand has been proposed in the show cause notice only because of the difference between the figures shown in the balance sheet of the appellant and the ST-3 returns. The show cause notice, therefore, is vague - AT

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