https://www.taxtmi.com/caselaws?id=250593 Demand under scientific and technical consultancy service could not be sustained where the show cause notice did not clearly set out the appellant's actual activity and the adjudication order did not examine whether that activity fell within Section 65(92) of the Finance Act, 1994. The classification was based on an unsupported premise rather than the tested facts, and this defect rendered the demand legally infirm for breach of natural justice. The orders of the lower authorities were therefore set aside and the demand failed. en-us Thu, 03 May 2012 00:00:00 +0530 Tue, 19 Aug 2014 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250593 Demand under scientific and technical consultancy service could not be sustained where the show cause notice did not clearly set out the appellant's actual activity and the adjudication order did not examine whether that activity fell within Section 65(92) of the Finance Act, 1994. The classification was based on an unsupported premise rather than the tested facts, and this defect rendered the demand legally infirm for breach of natural justice. The orders of the lower authorities were therefore set aside and the demand failed. Case-Laws Service Tax Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250593