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2024 (5) TMI 522 - CESTAT HYDERABADShort payment of tax pursuant to VCES declaration, under Sec 110 read with Sec 111 of the Finance Act, 2013 for the period up to 31.12.2012 - short payment of tax under the head Cargo Handling service and Mining service for the period 10.04.2008 to 11.08.2010 - imposition of personal penalty - detailed examination not carried out - extended period of limitation - HELD THAT:- There is no detailed examination of the services rendered by the appellant for the period under dispute. In the absence of proper averments in the SCN with respect to nature of service and its classification, the demand raised as lumpsum with reference to Annexure-III to the SCN is vague. Accordingly, the learned Commissioner has rightly held the demand to be bad both on account of duplication and vagueness as well as hit by limitation. It is found that learned Commissioner has rightly observed that the appellant has not been put to proper notice seeking correct classification of services. Further, evidently, SCN dt.08.10.2014 covered the period up to 2010-11 under various heads, including ‘mining service’, ‘GTA service’, etc., which was issued less than 3 months prior to the present SCN dt.30.12.2014. Thus, Revenue was fully aware of the affairs of the appellant while issuing the previous SCN dt.08.10.2014 and hence, the department cannot take the plea in the subsequent SCN that the demand is with respect to some missed out services or category of service - the learned Commisisoner has rightly dropped the demand of Rs.9,68,42,681/-. Appeal allowed.
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