https://www.taxtmi.com/caselaws?id=445170 CESTAT Chennai held that a show cause notice alleging service tax liability under Section 70 of Finance Act, 1994 was defective as it lacked specific allegations regarding services rendered by the appellant. The notice worked out consolidated tax liability without identifying particular services, making it vague and unintelligible. Following SC precedent in Brindavan Beverages case, the tribunal ruled that such non-specific notices deny proper opportunity to respond. The demand for service tax, interest and penalty was set aside and appeal was allowed. en-us Tue, 31 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445170 CESTAT Chennai held that a show cause notice alleging service tax liability under Section 70 of Finance Act, 1994 was defective as it lacked specific allegations regarding services rendered by the appellant. The notice worked out consolidated tax liability without identifying particular services, making it vague and unintelligible. Following SC precedent in Brindavan Beverages case, the tribunal ruled that such non-specific notices deny proper opportunity to respond. The demand for service tax, interest and penalty was set aside and appeal was allowed. Case-Laws Service Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445170