2011 (3) TMI 208

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....pondent :Shri Jatin mahajan, Advocate   Per D.N. PANDA:   Revenue being aggrieved by first appellate order has come in appeal before the Tribunal challenging the appellate order holding serviced referred in the work contract of the appellant was not covered under the service of maintenance and repair and cleaning service as held by the adjudicating authority otherwise.   2.....

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....ite entry in law. Maintenance & Repair is a distinct taxable entry while cleaning activity entry is under different class. It appears that beginning from show cause notice stage there was confusion for classification of service provided. We have been stating in several cases that show cause notice is foundation of the proceedings and an ill-founded show cause notice may not yield Revenue. We have ....

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....fication is embodied in Finance Act, 1994 prescribing proper guidelines and Rules of classification being specific under law, no attempt can be made for mis-classification by show cause notice. We are surprised, how specific provisions of law have not have been properly understood when a show cause notice was issued. Reading of work order dated 27.7.2003 shows that the contract was a lump sump con....