COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTUR Versus M/s NARAYANA COACHING CENTRE, NELLORE
In the case of Commissioner Of Customs, Central Excise And Service Tax, Guntur v/s M/S Narayana coaching Centre, Nellore, the Hon’ble Court held that where no show cause notice was issued to the assessee with respect to the demand of service tax, no proceedings in connection therewith could have been done.
COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTUR Versus M/s NARAYANA COACHING CENTRE, NELLORE – Service Tax – ANDHRA PRADESH HIGH COURT – HC – Commercial Training or Coaching service – demand of service tax without issuance of show cause notice(SCN) – Held that:- Tribunal has remanded the matter for fresh adjudication of all the issues except the demand in relation to ₹ 2,23,16,485/-. The learned Tribunal found that no show cause has been issued to the assessee. In that view of the matter, we are unable to interfere with this fact-finding. When the show cause notice was not issued to the assessee, the proceedings in connection therewith is a nullity and the adjudication thereof is also non est. – Decided against Revenue