Case Law Details
Case Name : M/s United Telecom Ltd. Vs CCE (CESTAT Bangalore)
Appeal Number : Appeal No. ST/723/2008
Date of Judgement/Order : 20/10/2010
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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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 th
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