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

Case Law Details

Case Name
Standard Chartered Finance Pvt. Ltd. Vs Principal Commissioner of CGST & Central Excise (CESTAT Mumbai)
Date of Judgement/Order
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Advertisement 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...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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