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TMI Blog2023 (1) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... e and incoherent. The show cause notice issued by the Department in the present appeal is also vague and incoherent as it alleges that the appellant could have provided any of the three alternative services. Impugned order set aside - appeal allowed. - SERVICE TAX APPEAL NO. 51791 OF 2016 - FINAL ORDER NO. 50036/2023 - Dated:- 6-1-2023 - MR. DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO , MEMBER (TECHNICAL) Shri Atul Gupta Shri Anmol Gupta, Chartered Accountants for the Appellant Shri Rajeev Kapoor , Authorised Representative of the Respondent ORDER The order dated March 09, 2016 passed by the Commissioner confirming the demand of service tax with int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation service , but has also referred to works contract service . In paragraph 14 and 15, it has also referred to commercial or industrial construction service . 6. Thus, the show cause notice alleges that the services provided by the appellant could have fallen under any of the aforesaid three categories and the Commissioner has also not confined the order to one particular service, but has considered all the three categories of services. 7. In Shubham Electricals, a Division Bench of the Tribunal examined a similar controversy since the show cause notice also alleged that the services provided could either be classified under management, maintenance or repair service or erection, commissioning or installation serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned DR would strenuously contend that Revenue was handicapped and crippled by the total non-cooperative attitude of the appellant which failed to respond in time to the several notices issued, failed to furnish the relevant transactional documents and to assist the adjudication process in its efforts to identify the specific taxable service provided by the appellant. 13. We have noticed earlier that the show cause notice itself adverts to the fact that the appellant had provided copies of 20 work orders executed in relation to CWG Projects, particulars of which are set out in a tabular form in para 5 of the show cause notice. From the description of the works in this table, officers could have classified the several works into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Adjudication Order are vague as to the taxable service performed by the respondent and, therefore, no substantial question of law arises for determination by the Court. 6. As rightly pointed out by the CESTAT , the Department itself is unclear whether the service performed by the respondent was management, maintenance or repair service or Erection, Installation and Commissioning Services . This vagueness goes to root of the matter. Therefore, the decision in Commissioner of Service Tax v. ITC Ltd. 2014 (36) S.T.R. 481 (Del.) relied upon by Mr. Rahul Kaushik, learned counsel for the Department, is distinguishable on facts. Although, Mr. Kaushik referred to certain portions of the SCN as well as the Adjudication Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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