Service Tax Demand Invalid: No Pre-Show Cause Consultation Conducted with Petitioner Company, Violating Legal Requirements.

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....Issuance of pre-show cause notice consultation - demand of service tax - The contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitioner-company and that having not being done in the instant matter, the proceedings initiated by the contesting respondents via the impugned show cause notice are non-est in law. - HC....