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Service Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Demand of service tax - In the instant case, service tax was ...


Service tax demand under BAS and BSS found unsustainable; lacked specific proposal in show-cause notice regarding liability.

December 7, 2011

Case Laws     Service Tax     AT

Demand of service tax - In the instant case, service tax was proposed to be demanded for an activity under BAS and BSS - Under BSS also several activities are listed as exigible under that head - In the absence of proposal in the show-cause notice as to the liability of the assessee under the precise provision in the Act, find the demand to be not sustainable.... - AT

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