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2009 (3) TMI 121 - CESTAT, BANGALOREDemand of Service Tax – Show Cause Issued Improperly demanded service tax under a wrong category – services where classifiable under travel agent’s category but show cause notice issued under business auxiliary category – held that even though a part of the period of dispute covers the liability on the appellant, no tax can be collected without issue of a proper Show Cause Notice -In these circumstances, the demand of Service Tax under the category of “Business Auxiliary Services” is not sustainable – Demand and Penalty set aside.
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