TMI Blog2024 (4) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... on, it cannot be said that they have rendered service. In the Show Cause Notice, it is stated that the appellant rendered the activity of AMC of North Dump Yard, Afforestation and watching and up keeping of community halls. It is not clear what is the category of these services. The Department has not stated whether the activity falls within the definition of a particular category of service. The Tribunal in similar set of facts had set aside the demand observing that when the category of service has not been mentioned in the Show Cause Notice, the demand cannot be sustained. In NPS CONSTRUCTION VERSUS COMMISSIONER OF CGST CENTRAL EXCISE, PONDICHERRY [ 2024 (4) TMI 532 - CESTAT CHENNAI] , the Tribunal followed the decision of the Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, the Original Authority confirmed the demand along with interest and imposed penalty under Section 76 of the Finance Act, 1994 as well as Section 77(2) of the Act ibid. 1.2 On appeal, the Commissioner (Appeals) though set aside the penalty imposed under Section 77 of Finance Act, 1944, upheld the confirmation of service tax as well as interest and penalty under Section 76. Hence this appeal. 2.1 The Ld. Counsel Shri J. Shankar Raman appeared and argued for the appellant. It is submitted that Show Cause Notice does not mention the category of service under which the demand has been proposed by the Department. It merely states that the appellant provided service in the nature of AMC of North Dump Yard, Maintenance of Afforestation and watc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not call for any interference. 4. Heard both sides. 5. The issue to be considered is whether the appellant is liable to pay service tax as confirmed by the Adjudicating Authority. 6. On perusal of the Show Cause Notice as well as the order passed by the Adjudicating Authority and the Commissioner (Appeals), we do not find as to what is the category of service alleged to be rendered by the appellant. Merely because, the appellant received some amounts from M/s. Neyveli Lignite Corporation, it cannot be said that they have rendered service. In the Show Cause Notice, it is stated that the appellant rendered the activity of AMC of North Dump Yard, Afforestation and watching and up keeping of community halls. It is not clear what is the categor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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