https://www.taxtmi.com/caselaws?id=751351 The Tribunal set aside the impugned order, allowing the appeal due to the lack of specification of the service category in the show cause notice. The absence of this crucial detail deprived the appellant of a proper defense, rendering the proceedings vitiated. Consequently, the demand for service tax and associated penalties under Section 76 and 77(2) of the Finance Act 1994 were annulled, granting the appellant consequential relief. en-us Thu, 28 Mar 2024 00:00:00 +0530 Sat, 13 Apr 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751351 The Tribunal set aside the impugned order, allowing the appeal due to the lack of specification of the service category in the show cause notice. The absence of this crucial detail deprived the appellant of a proper defense, rendering the proceedings vitiated. Consequently, the demand for service tax and associated penalties under Section 76 and 77(2) of the Finance Act 1994 were annulled, granting the appellant consequential relief. Case-Laws Service Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751351