TMI Blog2018 (7) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - APPEAL No.ST/1713/2012-CU[DB] - Final Order No-70132/2018 - Dated:- 4-1-2018 - Smt. Archana W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt out the activity undertaken by the appellant and also did not establish how such activity was classifiable under Repair and Maintenance Service. Revenue went ahead with the presumption that appellant had provided taxable service under Repair and Maintenance Service. It was responsibility of revenue to first deliberate on the fact about the activity undertaken by the appellant and examine how th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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