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2018 (12) TMI 1181 - AT - Service TaxValidity of SCN - case of appellant is that the category of services are not clear from the show cause notice or the impugned order, which has confirmed the demand - Held that:- The department has not mentioned the category / classification of the service under which the demand is made. Various allegations have been raised in the SCN. However, the classification of the service upon which the specific demand of service tax has been made is not forthcoming. Even after receiving the reply of the appellant, the adjudicating authority has not been able to confirm the demand under a particular category. The department has not considered the exemption eligible for agricultural produce and has raised the demand without mentioning the category of service. It is not understood whether the demand is on storage or warehousing services or under GTA service - There is a fundamental flaw in the show cause notice as well as in the impugned order. The demand cannot sustain and requires to be set aside - appeal allowed - decided in favor of appellant.
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