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2015 (9) TMI 1279 - AT - Service TaxBusiness Auxiliary Services - intention to evade service tax - Held that:- In the show cause, neither any period has been specified nor any amount of demand quantified. The show cause notice does not refer to any agreement between the appellant and the telephone company so as to identify the exact nature of service rendered. It also does not name the taxable services allegedly rendered by the appellant. These deficiencies in a show cause notice are fatal and such a show cause notice is per se unsustainable as it disables the assessee to defend itself, thereby being violative of the principles of natural justice. Further from whatever can be made out from the show cause notice, the issue is fully covered in favour of the appellant vide CESTAT/High Court orders in the cases of R.B. Agencies vs. C.C.E., Calicut - [2007 (7) TMI 200 - CESTAT, BANGALORE] and Martend Foods and Dehydrates - [2013 (6) TMI 339 - CESTAT NEW DELHI ] and Commissioner vs. Daya Shankar Kailash Chand - [2015 (8) TMI 1007 - ALLAHABAD HIGH COURT]. - Impugned order is set aside - Decided in favour of assessee.
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