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Mr. Dharambir Singh & Co. Versus Commissioner of Customs, C.E. & S.T., Noida

Validity of SCN - case of appellant is that the impugned order is bad and unsustainable, as there is no bifurcations of the demand given in the SCN and also no bifurcations is there in the impugned Order-in-Original - Held that: - the SCN is vague and unsustainable, as it fails to give the breakup under the different heads of service, allegedly provided by the appellant - also, the SCN is self contradictory, as in para-5 of the SCN, detailed breakup is given of the services provided by the appel .....

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hakkarwar, Member (Technical) Shri Prabhat Kumar & Shri R.P. Singh, Advocates for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The appellant have challenged the Order-in-Original No. 62/Commissioner/Noida/2013-14 dated 10/03/2014 passed by Commissioner of Central Excise & Service Tax, Noida, demanding service tax of ₹ 3,61,00,224/- with appropriation of ₹ 37,94,850/- already deposited along with interest and further penalty h .....

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g the service tax. Therefore, a search was conducted by the Anti-Evasion branch in the premises of the appellant on 04/01/2012 and the records etc. were examined. On examination of the record, it appeared that appellant was engaged in earth excavation, soil supply, soil spreading, etc. It further appeared that the activities undertaken are classifiable under the definition of Site Formation and Clearance, excavation and earthmoving and demolition service. The appellant was also found to be engag .....

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above work since 2004. His firm has done work, mainly for clients namely 3C, HCL, DR Builders, Shishodia contractors, etc. and his firm is not registered with the Department because as per his understanding the work done by him did not attract service tax. Further, he stated that he would now pay the appropriate amount of service tax as found payable. Thereafter, in due course, vide separate challans, the appellant deposited ₹ 19,57,000/-. As per the SCN, the resumed records were scrutiniz .....

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vided by the appellant, the value of services provided by them has been taken from profit and loss account and balance sheet, where it is shown as "by civil contract and truck receipt" or "sale by civil contract and JCB receipt". Accordingly, for the period 2007 08 to 2011 12 on the gross turnover of ₹ 33,79,43,797/-, in aggregate, service tax was demanded ₹ 3,61,00,224/-, without giving any breakup, as to the amount taxable under the different heads namely- Site .....

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ague, the show cause notice is not sustainable. The learned Counsel relies on the ruling of a coordinate bench of this Tribunal in the case of United Telecom Ltd. Vs Commissioner of Service Tax, Hyderabad reported at 2011 (22) STR 571 (Tri-Bang), wherein this Tribunal had quashed the impugned order, on the ground that the show cause notice is vague, as it does not give the breakup of the demand. Although the show cause notice herein discusses various grounds of service, the learned counsel have .....

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