https://www.taxtmi.com/caselaws?id=32675 The Tribunal rejected the Revenue's appeal in a case involving a demand for service tax under "Consulting engineering service" against electrical manufacturers. The Tribunal found the show cause notice lacked specifics on the services provided and did not adequately explain why service tax applied. It noted the absence of invoking Section 73 and grounds for the extended period, deeming the notice invalid due to limitation. Consequently, the Commissioner's decision to set aside the demand and penalties was upheld, and the Revenue's appeal was rejected. en-us Tue, 25 Nov 2008 00:00:00 +0530 Fri, 20 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32675 The Tribunal rejected the Revenue's appeal in a case involving a demand for service tax under "Consulting engineering service" against electrical manufacturers. The Tribunal found the show cause notice lacked specifics on the services provided and did not adequately explain why service tax applied. It noted the absence of invoking Section 73 and grounds for the extended period, deeming the notice invalid due to limitation. Consequently, the Commissioner's decision to set aside the demand and penalties was upheld, and the Revenue's appeal was rejected. Case-Laws Service Tax Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32675