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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

All these show cause notices are speaking about the records from ...


Show Cause Notices from 2008 to 2014 Deemed Vague and Unsupported, Lacking Clear Basis for Action Against Appellant.

January 6, 2020

Case Laws     Service Tax     AT

All these show cause notices are speaking about the records from 01.04.2009 to 31.03.2010 which apparently and admittedly is not the period of demand in any of these show cause notices. The show cause notices are opined to be vague. - SCN of 2014 could rely upon the contents of the SCN of the year 2012 but later also a no detail except reliance upon SCN of 2008 which is not permissible - Resultantly, all four SCNs here are silent providing any basis to proceed against the appellant.

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