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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Validity of Show-cause Notice - party to whom a show cause ...


Show-cause notices invalidated for failing to clearly inform recipients of allegations, breaching natural justice principles.

August 6, 2013

Case Laws     Service Tax     AT

Validity of Show-cause Notice - party to whom a show cause notice is issued must be made aware of the allegation against it and that this is a requirement of natural justice. Unless the assessee is put to such notice, he has no opportunity to meet the case against him – Notices quashed - AT

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