https://www.taxtmi.com/caselaws?id=32798 A service tax demand is unsustainable where the show cause notice invokes an incorrect recovery provision and the demand is confirmed under an inapplicable or non-existent statutory reference. The governing principle is that the charging provision alone does not supply the recovery machinery; proceedings must be anchored to the proper provision under the relevant statute. Because the demand and penalty action were founded on defective statutory basis, the proceedings were treated as fundamentally vitiated and the impugned order was set aside in favour of the assessee. en-us Thu, 12 Mar 2009 00:00:00 +0530 Sat, 05 Sep 2009 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32798 A service tax demand is unsustainable where the show cause notice invokes an incorrect recovery provision and the demand is confirmed under an inapplicable or non-existent statutory reference. The governing principle is that the charging provision alone does not supply the recovery machinery; proceedings must be anchored to the proper provision under the relevant statute. Because the demand and penalty action were founded on defective statutory basis, the proceedings were treated as fundamentally vitiated and the impugned order was set aside in favour of the assessee. Case-Laws Service Tax Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32798