Whether issuance of SCN under section 73 is mandatory to fix the liability of the assessee? Whether demand of service tax and interest is not sustainable in absence of SCN?

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....ce Tax Practice Manual<br>Service Tax<br>Manuals<br>Dated:- 3-4-2015<br>19 - Demand and Recovery Yes. In the case of Diamond Cables Ltd. [2004 (3) TMI 6 - CESTAT (MUMBAI)] it was decided that the mat....

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Whether issuance of SCN under section 73 is mandatory to fix the liability of the assessee? Whether demand of service tax and interest is not sustainable in absence of SCN?