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?
3 April, 2015
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SCN requirement: absence of a show-cause notice prevents imposition of service tax and interest under revision. Issuance of a show-cause notice under the demand provision is a prerequisite to fix service tax and interest; where only a penalty notice was issued under ... Summary
SCN requirement: absence of a show-cause notice prevents imposition of service tax and interest under revision.
Issuance of a show-cause notice under the demand provision is a prerequisite to fix service tax and interest; where only a penalty notice was issued under the penalty regime, the revisional authority cannot validly pass an order demanding service tax with interest because the penalty notice cannot substitute for a demand-stage show-cause notice.
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