https://www.taxtmi.com/caselaws?id=207225 CESTAT set aside the service tax demand and penalties on the appellant, which had established and operated an e-Seva technology platform for the State Government on a BOOT basis. The show-cause notice proposed classification of the activities under both BAS and BSS without specifying the precise sub-clause or exact taxable activity. The Original Authority confirmed this dual, vague classification, and the Commissioner (Appeals), though terming such classification "weird," nevertheless upheld the demand under BAS. CESTAT held that no tax liability can be confirmed without clear notice of the precise statutory provision invoked. Due to this ambiguity and lack of specificity, the demand and penalties were vacated and the appeal allowed. en-us Wed, 20 Oct 2010 00:00:00 +0530 Thu, 20 Nov 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207225 CESTAT set aside the service tax demand and penalties on the appellant, which had established and operated an e-Seva technology platform for the State Government on a BOOT basis. The show-cause notice proposed classification of the activities under both BAS and BSS without specifying the precise sub-clause or exact taxable activity. The Original Authority confirmed this dual, vague classification, and the Commissioner (Appeals), though terming such classification "weird," nevertheless upheld the demand under BAS. CESTAT held that no tax liability can be confirmed without clear notice of the precise statutory provision invoked. Due to this ambiguity and lack of specificity, the demand and penalties were vacated and the appeal allowed. Case-Laws Service Tax Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207225