https://www.taxtmi.com/caselaws?id=227 A service tax demand cannot be sustained where the show cause notice calls upon the assessee only to answer proposed penalties and interest, but does not specifically demand service tax. The notice in this matter invoked penalties under Sections 76, 77 and 81 and recovery of interest for delayed payment, yet omitted any explicit tax demand. On that basis, the Tribunal held that the demand was legally untenable and set it aside. en-us Wed, 15 Sep 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=227 A service tax demand cannot be sustained where the show cause notice calls upon the assessee only to answer proposed penalties and interest, but does not specifically demand service tax. The notice in this matter invoked penalties under Sections 76, 77 and 81 and recovery of interest for delayed payment, yet omitted any explicit tax demand. On that basis, the Tribunal held that the demand was legally untenable and set it aside. Case-Laws Service Tax Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=227