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2017 (9) TMI 265 - CESTAT ALLAHABADValidity of SCN - whether the show cause notice have been issued without alleging short payment/non-payment of Service Tax and/or is vague? - Held that: - the SCN is defective as it do not have or annexed the contents of letter dated 21-1-2009 issued by DGCEI to the office of Commissioner, Customs and Central Excise, Meerut-I. Non supply of copy of information received by DGCEI from EPFO or any other source, render the SCN vague - the SCN is not tenable as the same is based on some incomplete information, which is not sustainable, leaving the assessee in dark as to what is the gist of accusation - appeal allowed - decided in favor of appellant.
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