No tax liability can be confirmed against any person unless the same is specifically alleged in the show cause notice

The impugned order confirms the demand against the appellant under the category Business Auxiliary Services without specifying which specific sub-clause covered the activities rendered by UTL. We find that no tax liability can be confirmed against a person without putting him/it on notice as to its liability. It is essential that the liability is indicated in the notice with reference to the specific statutory provision. In the instant case, the impugned proceedings did not allege at the show cause notice stage or find at the adjudication stage the specific provision under which the services rendered by UTL are classifiable.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, BANGALORE

Appeal No. ST/723/2008

Arising out of the Order-in-Original No.22/2008-ST Dated: 25.11.2008

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