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, ... Summary
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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TaxTMI 
TaxTMI 
