https://www.taxtmi.com/caselaws?id=208452 A service tax demand based on a pre-amendment show cause notice was held unsustainable where the notice was neither revised nor replaced after the retrospective statutory amendment; the Tribunal treated the defective notice as fatal to the demand and set it aside. Penalty also could not be sustained because it was entirely dependent on the demand, and no independent basis remained once the demand failed. en-us Tue, 15 Feb 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208452 A service tax demand based on a pre-amendment show cause notice was held unsustainable where the notice was neither revised nor replaced after the retrospective statutory amendment; the Tribunal treated the defective notice as fatal to the demand and set it aside. Penalty also could not be sustained because it was entirely dependent on the demand, and no independent basis remained once the demand failed. Case-Laws Service Tax Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208452