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    <title>2023 (5) TMI 721 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming the demand of service tax due to the vagueness of the show cause notice, which failed to clearly identify the taxable service. Relying on legal precedents, the Tribunal emphasized the importance of specifying the taxable service in such notices. The lack of specificity rendered the confirmation of demand unsustainable, leading to the allowance of the appeal. The judgment underscores the requirement for clear identification of taxable services in show cause notices to support valid demands.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437914</link>
      <description>The Tribunal set aside the order confirming the demand of service tax due to the vagueness of the show cause notice, which failed to clearly identify the taxable service. Relying on legal precedents, the Tribunal emphasized the importance of specifying the taxable service in such notices. The lack of specificity rendered the confirmation of demand unsustainable, leading to the allowance of the appeal. The judgment underscores the requirement for clear identification of taxable services in show cause notices to support valid demands.</description>
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