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2017 (1) TMI 1440 - CESTAT NEW DELHIShort payment of service tax - validity of SCN - Held that: - SCN and the impugned order dealt with the service tax liability of the appellant in a summary and perfunctory manner. Admittedly, the appellants were involved in providing various services. Further, it cannot be disputed that all their services are not falling under the category of taxable services. The activities of the appellants in connection with the implementation of various welfare schemes of the Government have not been examined in correct perspective by the Original Authority. Since there is no discussion at all regarding services-wise liability with clear quantification, activities-wise, the impugned order suffers from serious infirmity of vagueness and lack of application of mind. As already noted, the whole demand has been confirmed in a summary manner simply based on the annual balance sheet of the appellant with no detailed analysis of the various activities of the appellant along with the legal provisions for tax liability on execution of such activity for service tax purpose - the impugned order as it stands cannot be legally sustained. The appellants have not provided proper documentary support while submitting their defence before the Original Authority - matter remanded to Original Authority for fresh adjudication - appeal allowed by way of remand.
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