https://www.taxtmi.com/caselaws?id=772 Service tax demand and penalty cannot be sustained where the show cause notice omits both the period of demand and the quantified tax liability, because such defects go to the root of the proceedings. Liability as a tour operator also depends on the vehicle satisfying the prescribed tourist vehicle specifications under the relevant motor vehicle law; where the record shows non-conformity, the classification fails and no such liability arises. The impugned order was set aside, with consequential relief granted. en-us Wed, 19 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772 Service tax demand and penalty cannot be sustained where the show cause notice omits both the period of demand and the quantified tax liability, because such defects go to the root of the proceedings. Liability as a tour operator also depends on the vehicle satisfying the prescribed tourist vehicle specifications under the relevant motor vehicle law; where the record shows non-conformity, the classification fails and no such liability arises. The impugned order was set aside, with consequential relief granted. Case-Laws Service Tax Wed, 19 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772