CESTAT Quashes Service Tax Demand as SCN Failed to Specify BAS Sub-Clause

Standard Chartered Finance Pvt. Ltd. Vs Principal Commissioner of CGST & Central Excise (CESTAT Mumbai) Service Tax Demand Set Aside as Show Cause Notice Was Held Vague and Defective; CESTAT Grants Relief Because Revenue Did Not Specify Exact BAS Classification in SCN; CESTAT Cancels Tax Demand Over Failure to Clearly State Charges in Show Cause Notice; Service Tax Proceedings Invalid Because SCN Did Not Identify Relevant Provision: CESTAT Mumbai. In Standard Chartered Finance Pvt. Ltd. Vs Principal Commissioner of CGST & Central Excise, the Mumbai Bench of the Customs, Excise and Serv...