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2016 (10) TMI 577 - CESTAT CHENNAI

2016 (10) TMI 577 - CESTAT CHENNAI - TMI - Validity of SCN - rate of tax - rate as on date of payment of tax or as on the date on which service provided - Held that: - nothing mentioned in the SCN about the period of service. When the liability arose is not coming out of the show cause notice, it is a case of denial of course of natural justice to defend. Such an ill founded SCN not being expectation of the law, adjudication fails to stand - SCN not tenable - appeal allowed - decided in favor of .....

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