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Service Tax - Highlights / Catch Notes

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Demand of service tax - vague SCN - Without going into further ...


Service Tax Demand Overturned Due to Vague Show Cause Notice Lacking Specific Sub-Clause Reference in Section 65(19).

June 12, 2023

Case Laws     Service Tax     AT

Demand of service tax - vague SCN - Without going into further merits of the arguments on various counts, on the sole ground that the Department has failed to issue the Show Cause Notice with specific allegation specifying the sub-clause of Section 65(19), respectfully following the above cited case law, it is held that the present Appeal towards the confirmed demand is required to be allowed. - AT

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