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2013 (12) TMI 1326 - CESTAT NEW DELHIDemand of service tax - Service not disclosed in adjudication order - Held that:- show cause notice does not show what was the service provided by the appellant. The adjudicating authority also did not whisper about the nature of service which caused demand - appellate authority did not find whether the liability arose out of adjudication related to that service. Without a foundation in show cause notice, orders of the authorities below failed to get approval by judicial scrutiny - adjudication is to be confined to the tax and interest paid by the appellant. There shall be no penalty at all under any of the provisions of the Finance Act, 1994. Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - Decided partly in favour of assessee.
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