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2017 (10) TMI 84 - AT - Service TaxSSI exemption - turnover within threshold limit - validity of SCN - case of appellant is that the SCN is vague and full of ambiguity - Held that: - the allegations in the SCN are vague and do not contain the gist of accusation and/or the basis on which the appellant is required to respond. The amount have been taken from the balance-sheet, trading or profit and loss account of the appellant and tax have been calculated thereon. Further, in spite of categorical averments made by the appellant in their reply to the show cause notice, the same have not been considered nor any findings recorded as to why a particular services is taxable, although claimed exempt by the appellant - the SCN is vague and incomprehensible, leaving the appellant-assessee wondering as to what is the exact nature of allegations they are required to meet. Although the SCN discusses the various classifications of service but it fails to give the basis of categorization of the services under particular heads - appeal allowed - decided in favor of appellant.
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