2013 (10) TMI 1448

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, for the Appellant. Shri Sanjay Jain, AR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - The Additional Commissioner of Customs and Central Excise, Bhopal confirmed service tax liability of Rs. 9,10,838/- besides interest and penalty as specified. The appellant preferred an appeal before Commissioner (Appeals), Bhopal, which was rejected. 2. The procee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the services provided by the appellant were classifiable into several different categories, which include "cargo handling", "manpower recruitment or supply agency" and "cleaning activity" services. The agreement dated 1-4-2007 referred to by the ld. Commissioner (Appeals) is composite agreement whereunder the assessee agreed to provide a bouquet of services to the recipient. The services catego....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sly vague and does not contain clear attributions/allegations of any taxable service allegedly provided by the assessee. Since the show cause notice dated 3-5-2011 is itself unsustainable for vagueness, the same cannot be sustained. As the period covered is from 1-10-2007 to 31-3-2009, a fresh show cause notice would pehaps to be issued, invoking the extended period, for part of the period in issu....