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2015 (1) TMI 487 - HC - Service TaxCommercial Training or Coaching service - demand of service tax without issuance of show cause notice(SCN) - Held that:- Tribunal has remanded the matter for fresh adjudication of all the issues except the demand in relation to ₹ 2,23,16,485/-. The learned Tribunal found that no show cause has been issued to the assessee. In that view of the matter, we are unable to interfere with this fact-finding. When the show cause notice was not issued to the assessee, the proceedings in connection therewith is a nullity and the adjudication thereof is also non est. - Decided against Revenue.
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