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TMI Blog2020 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... d and therefore, it should not only be specific and must give full details regarding the proposal to demand, but the demand itself must be in conformity with the proposals made in the show cause notice and should not traverse beyond such proposals. The show cause notice issued to the petitioner, is a proposal to demand service tax on manpower recruitment or supply agency; management, maintenance or repair services; works contract; and commercial or industrial construction - Apparently, the demand of service under the aforesaid heads were not specifically proposed in the show cause notice dated 13.10.2014. Furthermore, the petitioner had expressed his inability to raise his objections to the show cause notice since the notice did not indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Civil and Industrial Construction Service; and Works Contract Service, filed his returns under the Service Tax Law for the period 2009-2010 to 2012-2013. 3. By a show cause notice dated 13.10.2014, the Department proposed to demand service tax on a) Manpower Recruitment or Supply Agency; b) Management, Maintenance or Repair services; c) Works Contract and Commercial or Industrial Construction. The petitioner had given a reply dated 14.11.2014 stating that the proposed demand does not indicate the exact amount under each type of services and there is no mention under which category the service tax has been demanded. The first respondent herein, had passed the impugned order dated 25.02.2016, stating that the petitioner is liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. A Hon'ble Division Bench of this Court in the case of M/s. Thirumurugan Enterprises, Neyveli V. CESTAT and another in CMA Nos.764 to 768 of 2015 , had set aside the orders of the Tribunal on the ground that the proposal of taxable service in the show cause notice was vague and bereft of details. The relevant portions of the order reads as follows:- 13. However, a careful perusal of the orders of the adjudicating authority, the Commissioner (Appeals) as also the Tribunal would reveal that the Commissioner (Appeals) has decided the issues on two aspects, viz., one on the vagueness of the show cause notices stating that it is bereft of details and being without clarity and the other on the plea of limitation. The Tribunal, ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice dated 13.10.2014 and the consequential impugned order dated 25.02.2016 were perused. The show cause notice issued to the petitioner, is a proposal to demand service tax on manpower recruitment or supply agency; management, maintenance or repair services; works contract; and commercial or industrial construction. To such a show cause notice, the petitioner gave his objections on 14.11.2014, stating that all the proposals are vague and bereft of any particulars, since the show cause notice does not indicate the exact amount of service demanded under the respective services and accordingly sought for details. However, in the impugned order dated 25.02.2016, the demand for service taxes were made for a) site formation and clearance, exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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