HomeIndirect TaxesService Tax Demand Can’t Exceed Scope of SCN: CESTAT

Service Tax Demand Can’t Exceed Scope of SCN: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, has held that a service tax demand cannot go beyond the scope of the show cause notice, setting aside a service tax liability and dismissing the Revenue’s appeal. The bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) observed that a…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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