Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Delayed/Non-service of SCN - Time Limitation - facts remains are ...

Service Tax

November 17, 2021

Delayed/Non-service of SCN - Time Limitation - facts remains are that the SCN was never served upon the appellant. Question of receiving the same does not at all arises. The said non-service is the sufficient violation of the statutory mandate. In the given circumstances, the order of remanding the matter to pass an order after verification that too for a period only of 3 months, as passed by Commissioner (Appeals) is opined to not to be sustainable in the eyes of law, for the reason of violation of basic principle of natural justice that the opportunity of being heard was never been provided to the appellant. - AT

View Source

 


 

You may also like:

  1. Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice...

  2. Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

  3. Non serving of notices of hearing to assessee - appeals of the Revenue could not be heard on merit in absence of proper service of notice upon assessee - AT

  4. Service of SCN - There is no attempt to serve the notice in the normal process by registered post or speed post - Straight away upon receiving the notice it has been...

  5. Principles of Natural Justice - non-service of SCN - Cancellation of registration of dealer - there is no material to support that SCN was served through email -...

  6. Validity of adjudication of SCN after much delay - grant of centralized service tax registration - even after the Petitioner informed of the same on 8 May 2013, without...

  7. Validity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - HC quashed to SCN stating that no explanation has been offered in the...

  8. Provisional attachment orders made u/s 132 (9B) - the fact remains that the impugned attachment proceedings have already become infructuous, as the time for its...

  9. Reopening of assessment - As a matter of fact despite assessee’s repeated submission that notice has not been served properly, the AO has not bothered to serve the...

  10. CENVAT credit - electricity - captive consumption - Even after the insertion of the Explanation 1 Rule 6 of the CCR with effect from 1 March 2015 equating non-excisable...

 

Quick Updates:Latest Updates