2013 (10) TMI 1448

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..... [Order per : Justice G. Raghuram, President]. - The Additional Commissioner of Customs and Central Excise, Bhopal confirmed service tax liability of ₹ 9,10,838/- besides interest and penalty as specified. The appellant preferred an appeal before Commissioner (Appeals), Bhopal, which was rejected. 2. The proceedings were initiated by a show cause notice dated 3-5-2011. This notice alleg .....

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..... categories, which include cargo handling , manpower recruitment or supply agency and cleaning activity services. The agreement dated 1-4-2007 referred to by the ld. Commissioner (Appeals) is composite agreement whereunder the assessee agreed to provide a bouquet of services to the recipient. The services categorized as other associated services to the main service called cargo handling are .....

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..... ly provided by the assessee. Since the show cause notice dated 3-5-2011 is itself unsustainable for vagueness, the same cannot be sustained. As the period covered is from 1-10-2007 to 31-3-2009, a fresh show cause notice would pehaps to be issued, invoking the extended period, for part of the period in issue, if such extended limitation could be legally invoked. 6. We therefore consider it appr .....

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