Penalty based on notice containing erroneous category of service is illegal

Commissioner of Service Tax Vs 3I Infotech Ltd. (Supreme Court of India)

Supreme Court held that levy of penalty on the basis of a show cause notice containing a completely erroneous category of service is illegal.

Facts- These appeals arise out of service tax demands on the basis of four Show Cause Notices. The notices were issued under Section 73 of the Finance Act, 1994 for the demand of service tax.

By the impugned judgment dated 18<

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