Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2023 (11) TMI 61 - AT - Service TaxScope of SCN - Failure to pay the Service Tax by the due date - contravention of Section 70 of the Finance Act 1994 read with Rule 7 of the Service Tax Rules 1994 - demand alongwith interest and penalty - HELD THAT - A perusal of the Show Cause Notice makes it clear and admittedly that there is no specific service alleged against the appellant as having been rendered by it rather a consolidated tax liability has been worked out which makes it indefensible. It is relevant to note the decision of the Hon ble Apex Court in the case of COMMISSIONER OF C. EX. BANGALORE VERSUS BRINDAVAN BEVERAGES (P) LTD. 2007 (6) TMI 4 - SUPREME COURT wherein it has been categorically held The show cause notice is the foundation on which the department has to build up its case. If the allegations in the show cause notice are not specific and are on the contrary vague lack details and/or unintelligible that is sufficient to hold that the noticee was not given proper opportunity to meet the allegations indicated in the show cause notice. In the instant case what the appellant has tried to highlight is the alleged connection between the various concerns. Thus no case is made out to take a different view deviating from the view expressed in the case of M/S. T.M.P. MANOHARAN CO. VERSUS COMMISSIONER OF CENTRAL EXCISE PUDUCHERRY 2023 (11) TMI 15 - CESTAT CHENNAI and therefore the demand in the impugned order cannot sustain for which reason the same is set aside. Appeal allowed.
|