9911796707
TMI Blog2011 (3) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... been spelt out by the order of the first Appellate Authority - Having observed as aforesaid and also finding that legislation in respect of classification is embodied in Finance Act, 1994 prescribing proper guidelines and Rules of classification being specific under law, no attempt can be made for mis-classification by show cause notice - While cleaning is different and distinct category of class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid challenge came before us, we tried to understand what was taxing entry to tax in terms of show cause notice. In show cause notice para 6 it says that the notice was providing services covered under the category of Maitenance Repairs and cleaning services which were liable to service tax w.e.f. 1.7.2003 and 16.6.2005 respectively. The show cause notice relied upon a work order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated that show cause notice gives rise to civil and evil consequences. Right to defence bases on the charge framed by the show cause notice. We find total dis-satisfactory position beginning from the show cause notice with mis-conception of composite taxable entry by Authorities below without proper examination of taxable entry in the due statute book for which we are unable to appreciate the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n amount of Rs. 15,62,222/-. The contract also exhibits that there was an element of sale of goods being incorporated in different services dealt by the contract. There is nothing spelt out either in show cause notice or in orders of Authorities below how the work order was examined by them to exercise their jurisdiction. We are helpless to remedy a situation which is not conceived by Authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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