Scope of SCN - vague SCN - absence of specific demand of service ...

Show Cause Notice Deemed Vague, Service Tax Demand and Penalties Ruled Unsustainable.

March 12, 2024

Case Laws Service Tax AT

Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the observations of the adjudicating authority or appellate authority. Accordingly, the demand of service tax along with interest and penalty confirmed in the impugned order is not sustainable as the SCN fails to specify the category of service under which the demand has been raised.

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Scope of SCN - vague SCN - absence of specific demand of service ...

Show Cause Notice Deemed Vague, Service Tax Demand and Penalties Ruled Unsustainable.

March 12, 2024

Case Laws Service Tax AT

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