https://www.taxtmi.com/caselaws?id=791667 A show cause notice under a multi-limbed taxing provision must specify the exact sub-clause invoked so the assessee can meet the case against it. Where the notice refers only to the parent category under Section 65(19) of the Finance Act, 1994 without identifying the relevant limb, it is vague and denies an effective opportunity of defence. That defect goes to the root of the proceedings and cannot be cured by selecting a sub-clause later in adjudication or appeal. The resulting demand for service tax, interest, and penalties was therefore unsustainable, and the appeal was allowed. en-us Wed, 13 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791667 A show cause notice under a multi-limbed taxing provision must specify the exact sub-clause invoked so the assessee can meet the case against it. Where the notice refers only to the parent category under Section 65(19) of the Finance Act, 1994 without identifying the relevant limb, it is vague and denies an effective opportunity of defence. That defect goes to the root of the proceedings and cannot be cured by selecting a sub-clause later in adjudication or appeal. The resulting demand for service tax, interest, and penalties was therefore unsustainable, and the appeal was allowed. Case-Laws Service Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791667