Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has confirmed the demand under works contract service - the confirmation of service tax being beyond the demand and allegations raised in the show cause notice, the same cannot sustain.
Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has confirmed the demand under works contract service - the confirmation of service tax being beyond the demand and allegations raised in the show cause notice, the same cannot sustain.
Note: It is a system-generated summary and is for quick reference only.