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2023 (11) TMI 61 - AT - Service TaxScope of SCN - Failure to pay the Service Tax by the due date - contravention of Section 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994 - demand alongwith interest and penalty - HELD THAT:- A perusal of the Show Cause Notice makes it clear, and admittedly, that there is no specific service alleged against the appellant, as having been rendered by it, rather, a consolidated tax liability has been worked out, which makes it indefensible. It is relevant to note the decision of the Hon’ble Apex Court in the case of COMMISSIONER OF C. EX., BANGALORE VERSUS BRINDAVAN BEVERAGES (P) LTD. [2007 (6) TMI 4 - SUPREME COURT] wherein it has been categorically held The show cause notice is the foundation on which the department has to build up its case. If the allegations in the show cause notice are not specific and are on the contrary vague, lack details and/or unintelligible that is sufficient to hold that the noticee was not given proper opportunity to meet the allegations indicated in the show cause notice. In the instant case, what the appellant has tried to highlight is the alleged connection between the various concerns. Thus, no case is made out to take a different view deviating from the view expressed in the case of M/S. T.M.P. MANOHARAN & CO. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY [2023 (11) TMI 15 - CESTAT CHENNAI] and therefore, the demand in the impugned order cannot sustain, for which reason the same is set aside. Appeal allowed.
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