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2013 (8) TMI 148 - CESTAT NEW DELHIValidity of Show-cause Notice - Two show cause notices dated 21.4.2010 and 20.4.2011 were issued for the period April 2008 to March 2011 alleging that the assesee had provided Business Auxiliary Service and had failed to remit tax on amounts received for providing such service – Held that:- The show cause notices were issued on the basis of a prima facie assumption by Revenue that the assessee was assessable to levy of service tax for providing BAS. The reasons for such prima facie assumption of Revenue were however not specified in the show cause notices. Mere extraction of the entire provisions of Section 65(19) of the Act does not fulfill the requirement - Show cause notices dated 21.4.2010 and 20.4.2011 are invalid. This infirmity is incurable; these show cause notices are therefore quashed. Since the adjudication order is the consequence of the invalid show cause notices, it is also quashed – Relying upon the judgment in the case of Kaur & Singh vs. C.C.E., New Delhi [1996 (11) TMI 84 - SUPREME COURT OF INDIA], it has been held that the party to whom a show cause notice is issued must be made aware of the allegation against it and that this is a requirement of natural justice. Unless the assessee is put to such notice, he has no opportunity to meet the case against him – Decided in favor of Assesse. Liberty to Revenue to initiate proceeding afresh by issuance of a fresh show cause notice – Held that:- Appellant reliance on the judgment in the case C.C.E. vs. HMM Ltd. [1995 (1) TMI 70 - SUPREME COURT OF INDIA], is not sustainable, wherein no liberty to Revenue is granted therein to initiate proceeding afresh by issuance of a fresh show cause notice - Where a show cause notice is invalided for violation of due process, and in particular violation of principles of natural justice, a fresh opportunity could be given. The absence of such liberty specified in Judicial orders is not an indicator of a principle that no such liberty inheres – Decided against the Assessee.
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