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TMI Blog2016 (4) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ax which he proposed to recover with interest. When the assessee was thus visited with show cause notice, he was clearly in dark about the nature and extent of service tax allegedly remained unpaid and which the authority wanted to recover. The show cause notice was completely general in nature, gives no details of unpaid service tax and merely called upon the assessee why such service tax with interest should not be recovered. The show cause notice was more in the nature of a fishing inquiry of the assessee's outstanding tax liability. It was perhaps because of this lacuna that the Commissioner in his revisional order had to be satisfied with directing the assessee to pay service tax on the gross amount of transport charges paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable. 3. It appears that by virtue of judgement of the Supreme Court in case of M/s. Laghu Udyog Bharti other v. UOI reported in 105 TAXMAN 630. the adjudicating authority dropped the proceedings. By way of retrospective amendment however, the levy was saved despite the judgement of Supreme Court in case of M/s. Laghu Udyog Bharti other (supra). The Commissioner of Customs acting as revisional authority, took up suo motu revision of these proceedings and by an order dated 21.1.2002 provided as under : I therefore, order that units listed in the Annexure to this order should pay the service tax on the gross amount of the transport charges paid by them to the goods transport operators excluding insurance charges for transport o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest on the premise that the show cause notice did not specify such demands. We need not lay down law in general terms. Since in any case legal contours are substantially clear. Merely because in the show cause notice no legal provision is cited or wrong provision is mentioned, by itself may not be the ground for invalidating the action of the authority, if the power for such action can be traced to another source. However, in the present case, we are concerned with a far graver lapse on part of the adjudicating authority namely, of not giving any details of the unpaid service tax which he proposed to recover with interest. When the assessee was thus visited with show cause notice, he was clearly in dark about the nature and extent o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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