Scope of SCN - The appellant challenged the demand primarily on ...

Tribunal Rules in Favor of Appellant: Tax Demand Annulled Due to Deficient Show Cause Notice Lacking Essential Details.

April 15, 2024

Case Laws     Service Tax     AT

Scope of SCN - The appellant challenged the demand primarily on the grounds of a deficient show cause notice, which failed to specify the category of services subjected to taxation. They argued that this omission hindered their ability to mount a proper defense. The Tribunal agreed with the appellant, noting that the absence of crucial details in the notice and order rendered the proceedings defective. Consequently, the Tribunal set aside the impugned order, granting relief to the appellant.

View Source