TMI Blog2007 (12) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... and – Held that - It is the elementary principle of natural justice that basis of levy is to be made known to the tax payer for his defence. Otherwise, proceeding shall be ill-founded. Nature of service, value of taxable service and from whom such value was received were not patent from the show-cause notice - are surprised that how both the Authorities below proceeded to merely make guess work in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 is not applicable to provisions of Finance Act, 1994. So far as levy of penalty was concerned, he held that means rea was not essential ingredient for levy of penalty. The penalty decided by the ld. Adjudicating authority was also confirmed by lower Appellate Authority. 2. Shri D.K. Saha, ld. Consultant appearing for the appellant submitted that the appellant executed Turnkey Works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lim Industrial Co. Ltd. v. CCE [2007] 7 STT 184 (Delhi-CESTAT) the Authorities unreasonably taxed the appellant. He further submitted that drawing and designing were subject to review by Tata Consultancy Engineers and the appellant was not Consulting Engineer at all. Therefore, presuming the appellant to have rendered Consulting Engineering Services and the same to be incidental activity does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is defence. Otherwise, proceeding shall be ill-founded. Nature of service, value of taxable service and from whom such value was received were not patent from the show-cause notice. 4.2 We are surprised that how both the Authorities below proceeded to merely make guess work in the matter of levy of tax when tax is to be levied by strict letters of law. This calls for remitting the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out being influenced by his previous order or the impugned order hereby set aside. The appellant is free to raise all legal submissions including point of limitation before the ld. Adjudicating Authority since we have not decided the matter on merit except the procedural irregularities and legal infirmity as observed aforesaid. 5. In the result, appeal is allowed by way of remand. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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