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2015 (10) TMI 1113 - HC - Service TaxAppeal under Section 35G under Central Excise Act, 1944 – Respondents applied for registration under the category of Technocrats Technical Consultancy – Department contended that the services rendered fall under the category of Consulting Engineering – Demand of tax made from the Respondents without issuing SCN as required under Section 73. Held That:- No SCN was issued to the Respondent placing reliance on the letter issued by Superintendent; as such it does not satisfy the requirement of notice - Letter issued was more of an advisory nature and demand of money in the name of tax is in violation - Appeal dismissed being devoid of merits against the Revenue.
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