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TMI Blog2017 (12) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... case argued by ld. Representative for Revenue warrants to direct learned adjudicating authority to readjudicate the matter in the light of allegation made in the show-cause notice in terms of para 2, 9 to 11 thereof. He shall consider the replies given by the respondent and also the figures submitted and pass appropriate order following due process of justice. At the every stage of adjudication respondent is entitled to fair trial. Petition disposed off. - ST/86920/13 ST/CO/91132/14 - A/91386/2017 - Dated:- 20-11-2017 - Dr. D. N. Panda, Judicial Member And Shri C.J. Mathew, Technical Member Shri K.M. Mondal, Spl. Counsel (AR) for appellant Shri Abhishek Rustogi, Advocate for respondent ORDER Per: Dr. D.N. Panda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice received from the foreign service provider abroad was alleged to be Business Auxiliary Service and the second service was Business Support Service received from service provider abroad. Notice issuing authority, in para 9 to 11 of the notice alleged that both the services shall be taxable. The said paragraphs are extracted are below for perusal appreciation: 9. From the above it appears that as per section 65(19) of the finance act 1994 M/s DBOI London is providing various service to customers located in London jurisdiction on behalf of M/s. DBOI India and accordingly, as per section 66A, 68(2) read with rule 2(1)(d)(iv), and Notification 36/2004 ST dated 31.12.2004 issued u/s 68(2) of the Act, 1994, it appears the payment made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have appreciated the law laid down by the Apex Court in the case of J.K. Steel Ltd. V. Union of India - 1978 (2) ELT (J355)(S.C) and CCE, Calcutta v. Pradyumna Steel Ltd. - 1996 (82) ELT 441 (SC) wherein it has been held that show-cause notice should not be read hyper technicality to drop the proceeding by a superficial reading and questioning that whether show cause notice is proper and allegations are intelligible. So also he observed that everything is left vague, unreasoned and improperly recorded in the show-cause notice. 5. According to Shri Mondal the allegation in the show-cause notice are well founded and should have been decided which are based on the evidence gathered by Revenue. Application of mind to the allegati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC) and also Indian National Ship Owners Association - 2009 (13) STR 235 (Bom.) upheld by the Hon ble Apex Court in 2010 (17) STR J-57. Accordingly there shall be no liability of the respondent prior to that date. 8. Countering submissions of respondent, Revenue says that applicability of law has been laid down in section 66A 67 Finance Act, 1994 read with Rule 6 of Service Tax Rules, 1994. The Explanation under clause 2 of the Notification No.19/2008 dated 10.05.2008 does not support respondent's case since there was no subsequent declaration of liability at a later date. Law was existing even prior to that date in section 66A and 67 of the Finance Act, 1994 read with Rule 6 of Service Tax Rules, 1994. Therefore, Revenue& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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