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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Validity of SCN - an error in the invocation of provisions - ...


Show Cause Notice Invalidated: Incorrect Invocation of Section 11A for Service Tax Demand Under Central Excise Act, 1944.

February 4, 2017

Case Laws     Service Tax     AT

Validity of SCN - an error in the invocation of provisions - Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section 11A does not authorize Central Excise office to demand Service Tax - SCN not sustainable - AT

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