2006 (6) TMI 512

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....r. S.L Peeran, Member (Judicial) 1. This appeal arises from order in original No. 1/2005 CE dated 14th November, 2005 passed by the Commissioner of Service Tax, Bangalore affirming service tax by invoking larger period and imposing penalty. The Commissioner proceeded against the assessee by issue of show cause notice dated 3rd April, 2003 to raise the demands under provisions of Section 67 and 68....

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....s been declared. The learned Counsel further submits that the value of taxable service has also not been furnished in the show cause notice. The show cause notice is issued without any proper grounds and hence, is not sustainable. 2. The learned SDR reiterated the departmental issue. On a careful consideration, we find that the assessee has taken very sustainable and legal grounds. The order is ....