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Why show cause notices are issued by the Service Tax Department?

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Why show cause notices are issued by the Service Tax Department?

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When any amount is demanded as service tax or other dues from any person under the Finance Act, 1994 and rules made there under and/or any person is liable to penalty under the said Act/Rules, notices are issued in the interest of natural justice to enable such person to understand the charges and defend his case before an adjudicating officer.

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