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of <h1>Tribunal Rules Show-Cause Notices Must Specify Exact Service Tax Classification u/s 65(19) for Legal Clarity.</h1> In a 2010 case involving United Telecom, the tribunal determined that a show-cause notice (SCN) must specify the exact head or sub-head of services under which a service tax demand is raised. The Commissioner had suggested multiple classifications for the appellant's activities but failed to specify the applicable sub-clauses of section 65(19). The tribunal concluded that without clear allegations in the SCN, no tax liability can be confirmed against an individual or entity. This highlights the necessity for precise allegations in tax demands to ensure legal accountability.
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