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TMI Blog2024 (4) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... il 2008 to March 2009, the appellant had been awarded several contracts for providing various services to different units of M/s. Neyveli Lignite Corporation Ltd. During investigation, M/s Neyveli Lignite Corporation made statements that payments were made to appellant under services mainly falling under the category of "Management, Maintenance or Repair Services, Manpower supply Agency Services and Commercial or Industrial construction services" which became taxable service with effect from 01.07.2003, 16.06.2005 and 10.09.2004. It appeared that, though the appellant had provided taxable services and received payment from M/s Neyveli Lignite Corporation, they had not discharged the service tax to the amount of Rs.13,75,856/- received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the case of Commissioner of Central Excise, Vs. M/S Brindavan Beverages (P) Ltd. , 2007 (213) ELT 487 (S.C.) was relied by the Ld. Counsel argue that when the show cause notice does not mention specific allegation and there is lack of details of the allegations, the same stands vitiated. 3. The Ld. Counsel pointed out that in similar cases, the appeal filed by the department, wherein the department contested that even if the category of the service is not specified in the show cause notice, the demand should sustain, the Tribunal vide order reported in 2017 (6) TMI 57 - (CESTAT Chennai) in the case of CCE & ST Pondicherry Vs. A.M. Manickam had held that the demand cannot sustain when the show cause notice lacks the details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. On perusal of the annexure to the show cause notice, it is seen that there is nothing mentioned as to the category of service. The annexure merely states the description of work done in the invoices. The adjudicating authority, while confirming the demand, has not made any discussion as to what is the amount that would fall under each category of service or whether the entire amount falls within one category of service. 8. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Vs. M/S Brindavan Beverages (P) Ltd., 2007 (213) ELT 487 (S.C.) has observed that the show cause notice, being the foundation of litigation, has to contain the necessary details so as inform the assessee to defend the allegations. In the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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