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2010 (10) TMI 348 - AT - Service TaxDemand of tax along with interest and penalty u/s 76, 77 and 78 - Business Auxiliary Services - The impugned order confirms the demand against the appellant under the category ‘Business Auxiliary Services’ without specifying which specific sub-clause covered the activities rendered by UTL – Hence, no tax liability can be confirmed against a person without putting him/it on notice as to its liability - It is essential that the liability is indicated in the notice with reference to the specific statutory provision. In the instant case, the impugned proceedings did not allege at the show-cause notice stage or find at the adjudication stage the specific provision under which the services rendered by UTL are classifiable . The Commissioner suggests that the activity of the appellant could be classified variously under clause (iii) of section 65(19) as service rendered on behalf of a client, as of a commission agent or, under clause (vii), as maintenance of accounts - The Commissioner does not give a finding as to the sub-clauses (i) to (vi) of section 65(19) to which maintenance of accounts related if the services fell under clause (vii) - Moreover, there were no such proposals in the show-cause notice - Find that no tax liability can be confirmed against any person unless the same is specifically alleged in the show-cause notice - Hence, hold that the impugned demand is not legally sustainable - Consequently, the demand of interest and penalty is also not sustainable.
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