https://www.taxtmi.com/caselaws?id=268844 Pandal and shamiana services used for a Nirankari congregation were treated as falling within the protection of the service tax circular for pure religious ceremonies and congregations, so the services were not liable to service tax on that basis. An adjudication order passed without prior issuance of a show cause notice was considered fundamentally defective, non est, and unsustainable in law for breach of fair procedure. The appellate order in favour of the assessee was therefore upheld, and no interference was warranted. en-us Thu, 12 Jun 2014 00:00:00 +0530 Wed, 02 Dec 2015 22:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268844 Pandal and shamiana services used for a Nirankari congregation were treated as falling within the protection of the service tax circular for pure religious ceremonies and congregations, so the services were not liable to service tax on that basis. An adjudication order passed without prior issuance of a show cause notice was considered fundamentally defective, non est, and unsustainable in law for breach of fair procedure. The appellate order in favour of the assessee was therefore upheld, and no interference was warranted. Case-Laws Service Tax Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268844