Show Cause Notice does not speak about period of service - Adjudication Order Quashed
RECENTLY the Chennai Bench of the CESTAT set aside an order passed on a Show Cause Notice which did not mention the period of demand. The entire order of the Tribunal is reproduced here:
It is submission on behalf of the appellant that the authority has applied the rate of tax as that was on the date of payment of the tax while the rate of tax is applicable only in respect of the provision of the service on the date such service is provided.
2. Revenue supports the adjudication.
3. When the show cause notice at page 18 of the appeal folder is read, it does not speak about the period of service. When the liability arose is not coming out of the show cause notice, it is a case of denial of course of natural justice to defend. Such an ill founded show cause notice not being expectation of the law, adjudication fails to stand. Accordingly, the orders are set aside and both the appeals are allowed.