Pre-Notice Consultation mandatory for Service Tax Demands above Rs. 50 Lakhs

Amadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court) In the present case, as is evident from the impugned SCN, the alleged non-payment of service tax pertains to period between 2012-2013 to 2016-2017. Consequently, there is no ‘preventive’ aspect involved in the SCN and this is not even disputed by learned counsel for the Respondent. However, what is urged before the Court by the Respondent is that since the SCN was preceded by a search that was conducted in the business premises of the Petitioner, and the Petitioner also...