https://www.taxtmi.com/caselaws?id=357685 The Appellate Authority confirmed the demand and penalty under Section 78 of the Finance Act, 1994. The Tribunal found that the Show Cause Notice was not validly served as it did not comply with legal provisions. Consequently, the impugned order was set aside, emphasizing the importance of a valid Show Cause Notice for jurisdiction. The appeal was allowed with consequential benefits to the appellant. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 15 Jun 2019 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357685 The Appellate Authority confirmed the demand and penalty under Section 78 of the Finance Act, 1994. The Tribunal found that the Show Cause Notice was not validly served as it did not comply with legal provisions. Consequently, the impugned order was set aside, emphasizing the importance of a valid Show Cause Notice for jurisdiction. The appeal was allowed with consequential benefits to the appellant. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357685