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2019 (8) TMI 320 - AT - Service TaxValidity of SCN - Business Auxiliary Services - evasion of payment of service tax - case of appellant is that SCN is vague and apart from indicating the amount under various heads of “miscellaneous income on technical fee”, “technical knowhow”, “commission and income from seminar”, it does not mention as to why the said services would fall under BAS - HELD THAT:- When the Show Cause Notice, which is the foundation on which the department has to build up its case, is vague and lack details, it has to be held that the impugned order based on such a Show Cause Notice is bad in law and cannot be sustained. In COMMISSIONER OF C. EX., BANGALORE VERSUS BRINDAVAN BEVERAGES (P) LTD. [2007 (6) TMI 4 - SUPREME COURT], the Supreme Court observed that the Show Cause Notice is the foundation on which the department has to build up its case and if the allegations in the Show Cause Notice are not specific and on the contrary are vague and lack details, it would be sufficient to hold that the noticee was not given proper opportunity to meet the allegations. The Madras High Court in THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S INDIAN OIL CORPORATION, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [2017 (6) TMI 573 - MADRAS HIGH COURT] also observed that the Show Cause Notice has to give material particulars since it is the very basis and foundation for the proceedings initiated by the department. Appeal allowed - decided in favor of appellant.
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