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2018 (7) TMI 1283 - AT - Service TaxValidity of SCN - the SCN did not point out the activity undertaken by the appellant and also did not establish how such activity was classifiable under Repair and Maintenance Service - Held that:- It was responsibility of revenue to first deliberate on the fact about the activity undertaken by the appellant and examine how the said activity was taxable and where it was classifiable. Such vital aspects are missing in the show cause notice. Therefore, the said show cause notice dated 05.03.2010 is not sustainable - appeal allowed.
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