TMI Blog2015 (12) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... round that the appellant was engaged in buying and selling the Mobile Company's products and there was no material evidence available on record of providing taxable service and no amount of service charges or service tax has been quantified in the show cause notice. We find that the Order-in-Review also does not quantify the value of service or the amount of service tax nor does it quantify the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh: Appeal has been filed against Order-in-Review dated 25.2.2009 which set aside the Order-in-Original date 1.3.2007. When the case is called today, there is no representation nor is there any request for adjournment on behalf of the appellant. The notice of hearing was received back. In the circumstances, we proceeded to decide the appeal. 2. Learned AR contends that though there is sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Central Excise Division, Yamuna Nagar is annulled under section 84 of the Finance Act, 1994; (ii) I invoke the extended period as envisaged under the proviso (1) to Section 73 of the Finance Act, 1994 as the fact of rendering the services under 'Business Auxiliary Services' was deliberately suppressed from the department with intention to evade service tax; (iii) Accordingly, I ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling the Mobile Company's products and there was no material evidence available on record of providing taxable service and no amount of service charges or service tax has been quantified in the show cause notice. We find that the Order-in-Review (quoted above) also does not quantify the value of service or the amount of service tax nor does it quantify the amount of penalty. Certainty is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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