Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the observations of the adjudicating authority or appellate authority. Accordingly, the demand of service tax along with interest and penalty confirmed in the impugned order is not sustainable as the SCN fails to specify the category of service under which the demand has been raised.
Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the observations of the adjudicating authority or appellate authority. Accordingly, the demand of service tax along with interest and penalty confirmed in the impugned order is not sustainable as the SCN fails to specify the category of service under which the demand has been raised.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
