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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Validity of SCN - Demand of Service Tax - The very purpose of ...

Service Tax

November 4, 2020

Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made and the concerned Authority are required to address such objections raised. This is the basis of the fundamental Principles of Natural Justice. In cases where the consequential demand traverses beyond the scope of the show cause notice, it would be deemed that no show cause notice has been given, for that particular demand for which a proposal has not been made - HC

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