Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1102 - AT - Service TaxValidity of SCN - incomplete information in SCN - whether the SCN have been issued without alleging short payment/non-payment of Service tax and/or is vague? - Held that: - the SCN is defective as it do not have or annexed the contents of letter dated 21.01.2009 issued by DGCEI to the office of Commissioner, Customs and Central Excise, Meerut-I. Non supply of copy of information received by DGCEI from EPFO or any other source, render the SCN vague - There is no allegation in the SCN that the appellant had filed wrong returns and returns filed have been found to be prima-facie wrong, without reference to the books of account maintained by the State Bank of India - SCN, based on incomplete information, not sustainable - appeal allowed - decided in favor of appellant.
|