2023 (1) TMI 740 - AT - Service Tax
Validity of SCN - Classification of services - erection, commissioning or installation service or works contract service or commercial or industrial construction service - HELD THAT:- In M/S. SHUBHAM ELECTRICALS VERSUS CST & ST, ROHTAK [2015 (6) TMI 786 - CESTAT NEW DELHI], a Division Bench of the Tribunal examined a similar controversy since the show cause notice also alleged that the services provided could either be classified under ‘management, maintenance or repair service’ or ‘erection, commissioning or installation service’ and set aside the impugned order for the reason that the show cause notice was vague and incoherent.
The show cause notice issued by the Department in the present appeal is also vague and incoherent as it alleges that the appellant could have provided any of the three alternative services.
Impugned order set aside - appeal allowed.