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of <h1>Service Tax Demand Unsustainable Without Show Cause Notice u/s 73; Penalty Notice Insufficient for Tax Liability.</h1> Issuance of a Show Cause Notice (SCN) under Section 73 is mandatory to establish the liability of the assessee for service tax. In the absence of an SCN, the demand for service tax and interest is not sustainable. This was affirmed in the case of Diamond Cables Ltd., referencing the Allied Instruments Pvt. Ltd. decision, where it was determined that a notice issued under Section 77 for penalty due to failure to file returns does not empower the Commissioner to order payment of service tax with interest under revisionary powers.
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