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TMI Blog2020 (6) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice is very vague and wants to charge service tax only on the ground that the appellant had made some payments to their overseas counterparts, the impugned order needs to be set aside. If the allegations in the show cause notice are true, the department could have undertaken more serious investigations using all the powers available to the officers under the law including taking legal action against anyone dishonouring the summons. However, this cannot be a ground to issue a show cause notice without clarifying under what head the tax has to be paid and for which taxable services received by the appellant. The impugned order confirming demands made in such a nebulous show cause notice is bad in law and cannot sustain and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner has, by the impugned order, confirmed the demand as proposed and imposed penalties. However, he refrained from imposing any penalty under Section 76 of the Finance Act as a penalty has been imposed under Section 78. 2. Heard both the sides and perused the records. 3. The Ld. Counsel for the appellant points out that it is true that they have incurred expenses which were booked under head of foreign expenses by them. To the extent these expenses pertained to taxable services received from overseas service providers they have already discharged service tax as has been correctly recorded in the show cause notice. As far as the remaining amount is concerned, the show cause notice demands the service tax neither alleging tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t seeking information and despite several written and telephonic reminders, the appellant had not provided the required details nor cooperated with the department. 6. If the allegations in the show cause notice are true, the department could have undertaken more serious investigations using all the powers available to the officers under the law including taking legal action against anyone dishonouring the summons. However, this cannot be a ground to issue a show cause notice without clarifying under what head the tax has to be paid and for which taxable services received by the appellant. The impugned order confirming demands made in such a nebulous show cause notice is bad in law and cannot sustain and needs to be set aside. 7. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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