https://www.taxtmi.com/forum/issue?id=108383 Where an adjudicating order explicitly identifies the provisions sustaining a demand and those authorising penalties, that identification can cure a defect in a show cause notice lacking citation of specific statutory sections; nonetheless, a proper notice should specify the basis for invoking limitation rules, the proposal to levy penalties, and the service category alleged to attract tax, since ambiguity on these points may be challenged for want of particularity. en-us Mon, 06 Apr 2015 16:16:10 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108383 Where an adjudicating order explicitly identifies the provisions sustaining a demand and those authorising penalties, that identification can cure a defect in a show cause notice lacking citation of specific statutory sections; nonetheless, a proper notice should specify the basis for invoking limitation rules, the proposal to levy penalties, and the service category alleged to attract tax, since ambiguity on these points may be challenged for want of particularity. Discussion-Forum Service Tax Mon, 06 Apr 2015 16:16:10 +0530 https://www.taxtmi.com/forum/issue?id=108383