https://www.taxtmi.com/highlights?id=75397 Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that the orders confirming the service tax demand were beyond the scope of the SCN and did not specify the clause under which the service fell for taxability. - The tribunal interpreted Section 65(91a) of the Finance Act, 1994, and determined that the appellant's activities did not constitute the construction of a residential complex liable for service tax. - The tribunal set aside the service tax demand upheld by the impugned orders, ruling in favor of the appellant. en-us Tue, 05 Mar 2024 13:00:16 +0530 Tue, 05 Mar 2024 13:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75397 Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that the orders confirming the service tax demand were beyond the scope of the SCN and did not specify the clause under which the service fell for taxability. - The tribunal interpreted Section 65(91a) of the Finance Act, 1994, and determined that the appellant's activities did not constitute the construction of a residential complex liable for service tax. - The tribunal set aside the service tax demand upheld by the impugned orders, ruling in favor of the appellant. Highlights Service Tax Tue, 05 Mar 2024 13:00:16 +0530 https://www.taxtmi.com/highlights?id=75397