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2015 (12) TMI 274 - AT - Service TaxDiscrepancy in issuing Show Cause Notice - Business Auxiliary Service to its customers on behalf of "Mobile Company" - Buying and selling of goods - Held that:- Primary adjudicating authority had dropped the proceeding initiated vide show cause notice dated 7.6.2005 on the ground that the appellant was engaged in buying and selling the Mobile Company's products and there was no material evidence available on record of providing taxable service and no amount of service charges or service tax has been quantified in the show cause notice. We find that the Order-in-Review also does not quantify the value of service or the amount of service tax nor does it quantify the amount of penalty. Certainty is a non negotiable requirement in the tax proceedings and in the absence of any quantification of the value of service, the amount of service tax or penalty the order is to be treated as bad in law and hence non sustainable. Therefore, we refrain from analyzing whether the service rendered by the appellant actually falls under Business Auxiliary Service in the wake the appellant's of contention that what was done was sale/purchase of recharge coupons and there was no service rendered. - Impugned order is unsustainable - Decided in favour of assessee.
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