https://www.taxtmi.com/caselaws?id=1845 Service tax demand proceedings cannot be sustained where no show cause notice was issued to the assessee, because valid notice is a foundational requirement that goes to the root of the matter. The defect is not cured by the adjudication order or by appellate confirmation, since the demand was initiated without the mandatory notice. The impugned order was therefore held unsustainable and was set aside. en-us Tue, 08 May 2007 00:00:00 +0530 Sat, 25 Oct 2008 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1845 Service tax demand proceedings cannot be sustained where no show cause notice was issued to the assessee, because valid notice is a foundational requirement that goes to the root of the matter. The defect is not cured by the adjudication order or by appellate confirmation, since the demand was initiated without the mandatory notice. The impugned order was therefore held unsustainable and was set aside. Case-Laws Service Tax Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1845