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2011 (5) TMI 809 - AT - Service TaxCleaning activity and maintenance and repair activity – SCN - Neither the show cause notice has made any attempt to lay foundation of proceedings in clear terms in respect of each activity nor the authorities below made effort to find out the substance of allegation therein - Neither they spelt on incidence of tax on each activity differently nor tested the activities under touch stone of law because the show cause notice itself was ill founded, appellants appeal allowed
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