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2007 (12) TMI 216 - CESTAT, KOLKATATurnkey Works Contract - Commissioner (Appeals) observed that drawing, designing a engineering services were paid separately for which the appellant should be brought to the ambit of tax as “Consulting Engineer’ and confirmed the demand – Held that - It is the elementary principle of natural justice that basis of levy is to be made known to the tax payer for his defence. Otherwise, proceeding shall be ill-founded. Nature of service, value of taxable service and from whom such value was received were not patent from the show-cause notice - are surprised that how both the Authorities below proceeded to merely make guess work in the matter of levy of tax when tax is to be levied by strict letters of law – matter remanded.
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