Service Tax Show Cause Notice Challenged: Executive Must Ensure Valid Basis Before Issuance Due to Missing Charge Elements.

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....Validity of show cause notice (SCN) - it is the duty of executive to examine the records and examine the objection raised with reference to the records and facts of the case and take a view whether there is a sustainable case for issue of Show Cause Notice. Such vital aspects of framing of charges have been missing in the present case.....