2011 (5) TMI 809

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..... Soni, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - The appellant came in appeal against the first appellate order confirming levy of service tax on various services provided as proposed by show cause notice dated 26-6-2006. Learned appellate authority depicted the meaning of the term Cleaning activity and maintenance and repair activity at page 18 and 19 of appeal folder....

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....41 shows miscellaneous work done in plant. 3. When the invoices above indicate different activities carried out, the authorities should have examined each and every activity thoroughly to bring the appellant to the fold of charge properly under different taxable entries. Neither the show cause notice has made any attempt to lay foundation of proceedings in clear terms in respect of each ac....