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2018 (12) TMI 255 - AT - Service TaxValidity and scope of of SCN - Service Rendered to RBI - Cleaning Service - demand raised by invoking extended period of limitation - the examination of points raised in SCN not carried out - principles of natural justice - Held that:- It is stated in the said SCN that the appellant were paying service tax in respect of Manpower and Recruitment and Supply Agency Service whereas it was also stated in the said show cause notice that the service rendered by appellant as Para Medical Services were nothing but Manpower Supply Services and appellant did not pay service tax - there is contradiction in the said show cause notice. Various agreements that must have been entered into by the appellant with the service recipient were not examined by Revenue. Further the invoices raised by the appellant were not examined by Revenue. It was essential to scrutinize the agreements and the invoices to come to a conclusion about exact nature of activity by the appellant so as to examine whether such activity was covered by definition of any service and whether any abatement from assessable value was available - without undertaking any examination of the activity rendered by the appellant, on the basis of income statement demand was raised. Since there was no scrutiny of the receipt by the appellant for issue of said SCN, the impugned SCN is not sustainable law - appeal allowed - decided in favor of appellant.
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