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2010 (10) TMI 730 - CESTAT, BANGALORE
Demand of service tax - UTL provided services on behalf of the client i.e. Director, e-Seva and sustained the demand. We find that under BAS, there are seven sub-clauses - Demand under sub-clause (vii) could be on activities relatable to either one of the preceding six sub-clauses - Therefore, if a notice issued proposing demand under BAS, the noticee will not be aware as to the precise ground on which tax is proposed to be demanded from him unless the sub-clause is specified - In the instant case, service tax was proposed to be demanded for an activity under BAS and BSS - Under BSS also several activities are listed as exigible under that head - In the absence of proposal in the show-cause notice as to the liability of the assessee under the precise provision in the Act, find the demand to be not sustainable - Decided in favour of assessee.