https://www.taxtmi.com/caselaws?id=263697 Show cause notices define the permissible basis of excise and service tax adjudication and must clearly disclose the charge to permit an effective response. A demand cannot be sustained on a ground absent from the notice, as reliance on an extraneous basis breaches natural justice. Reliance on the Works Contract Composition Scheme rule was therefore impermissible where that ground was not pleaded. This defect establishes a strong prima facie case for waiver of pre-deposit under section 35F; undue hardship may arise from the strength of that case and is not confined to financial hardship. The required effect is complete waiver of pre-deposit rather than a partial deposit condition. en-us Wed, 10 Dec 2014 00:00:00 +0530 Tue, 08 Sep 2015 10:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263697 Show cause notices define the permissible basis of excise and service tax adjudication and must clearly disclose the charge to permit an effective response. A demand cannot be sustained on a ground absent from the notice, as reliance on an extraneous basis breaches natural justice. Reliance on the Works Contract Composition Scheme rule was therefore impermissible where that ground was not pleaded. This defect establishes a strong prima facie case for waiver of pre-deposit under section 35F; undue hardship may arise from the strength of that case and is not confined to financial hardship. The required effect is complete waiver of pre-deposit rather than a partial deposit condition. Case-Laws Service Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263697