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        Service Tax

        Whether it is mandatory to mention specific head / sub head of services in SCN in which demand of service tax has been raised?

        3 April, 2015

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        19 - Demand and Recovery

        Yes. In the case of United Telecom [2010 (10) TMI 348 - CESTAT, BANGALORE], it was held that the Commissioner suggests that the activity of the appellant could be classified variously under clause (iii) of section 65(19) as service rendered on behalf of a client, as of a commission agent or, under clause (vii), as maintenance of accounts. The Commissioner does not give a finding as to the sub-clauses (i) to (vi) of section 65(19) to which maintenance of accounts related if the services fell under clause (vii). Moreover, there were no such proposals in the show-cause notice. We find that no tax liability can be confirmed against any person unless the same is specifically alleged in the show-cause notice.

        Specific service allegation: tax liability cannot be confirmed unless the show-cause notice specifies the service head. A show-cause notice must specifically identify the service head or sub-head relied upon; absent a precise allegation as to the applicable classification, tax liability cannot be confirmed, and alternative classifications suggested by the Commissioner without being pleaded in the notice render any demand unsustainable.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Specific service allegation: tax liability cannot be confirmed unless the show-cause notice specifies the service head.

                            A show-cause notice must specifically identify the service head or sub-head relied upon; absent a precise allegation as to the applicable classification, tax liability cannot be confirmed, and alternative classifications suggested by the Commissioner without being pleaded in the notice render any demand unsustainable.


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