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2014 (1) TMI 262 - CESTAT NEW DELHIClassification of service - Service of ACP cladding and coil cutting - Business Auxiliary Service - Held that:- Where a facially taxable service is classifiable under more than one taxable service and Revenue assumes that the service provided falls into one taxable service, (namely BAS in the present case), and the assessee asserts that the service falls generically within another taxable service (CICS), it becomes the non-derogable obligation of the adjudicating authority to deal with the dispute as to classification and he must record a finding that the service provided falls within a specified taxable service; and for reasons recorded for such conclusion. This is a fundamental obligation of the authority, having regard to the fact that there is facially an overlapping between several taxable services enumerated in Section 65 of the Act - The order of the adjudicating authority clearly fails to deliver upon this obligation, of resolution of a dispute as to classification. Even the show cause notice dated 16.11.2010 does not specify the particulars of the service allegedly provided by the appellant, in relation to ACP cladding work executed in favour of the recipient and thus fails to provide adequate notice to the appellant - Decided in favour of assessee.
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