https://www.taxtmi.com/caselaws?id=354665 A communication that merely called upon the assessee to pay service tax and warned of recovery action was only an intimation, not a statutory show cause notice. Since section 73(1) of the Finance Act, 1994 requires a proper notice before adjudication, the earlier writ direction could be modified to permit issuance of a lawful fresh notice, and the modification request was not treated as a disguised review. The later show cause notice was not vitiated, because the prior order had not finally decided the tax liability, no wilful disobedience was shown, and the assessee could raise objections in the adjudication process. en-us Thu, 18 Jan 2018 00:00:00 +0530 Tue, 19 Feb 2019 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354665 A communication that merely called upon the assessee to pay service tax and warned of recovery action was only an intimation, not a statutory show cause notice. Since section 73(1) of the Finance Act, 1994 requires a proper notice before adjudication, the earlier writ direction could be modified to permit issuance of a lawful fresh notice, and the modification request was not treated as a disguised review. The later show cause notice was not vitiated, because the prior order had not finally decided the tax liability, no wilful disobedience was shown, and the assessee could raise objections in the adjudication process. Case-Laws Service Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354665