Service tax demand under BAS and BSS found unsustainable; lacked specific proposal in show-cause notice regarding liability.

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....Demand of service tax - In the instant case, service tax was proposed to be demanded for an activity under BAS and BSS - Under BSS also several activities are listed as exigible under that head - In the absence of proposal in the show-cause notice as to the liability of the assessee under the precise provision in the Act, find the demand to be not sustainable.... - AT....