Service tax demand based on consolidated tax liability without specifying specific service unsustainable

T.M.P. Manoharan & Co. Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that show cause notice not specifying specific service rather demanding service tax on consolidated tax liability makes the show cause notice indefensible. Accordingly, the demand raised thereon is liable to be set aside. Facts- The present appeal has been filed by the appellant against OIO passed by the Commissioner of Central Excise. By the Show Cause Notice No. 22/2013 (C) dated 11.04.2013 issued to the assessee which culminated in the passing of the impugned order, it is the case of the Revenu...