2018 (5) TMI 720

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....estigated into the affairs of the appellant, since they were not registered for payment of service tax, through summons proceedings. On the basis of details collected from the appellant, show cause notice dated 24.10.2011 was issued to the appellant proposing the demand of service tax totally amounting to Rs. 27,46,76,310/- along with interest and penalties. The allegations in the show cause notice were confirmed vide the impugned order in which entire demand of service tax was upheld along with interest. The adjudicating authority also imposed penalty under various sections of the Finance Act, 1994. Aggrieved by the impugned order, the present appeal has been filed. 3. With the above background we heard Shri Rachit Jain, ld. Advocate for ....

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....gues that the original show cause notice was vague and did not spell out details of the services for whom such amounts were considered as chargeable to service tax. He further argued that after receipt of reply from the appellant as well as personal hearing on 13.6.2012, the department has issued an addendum to show cause notice dated 17.8.2012, in which the specific items of service were bifurcated and indicated. In this connection, he argued that improving upon the show cause notice after receipt of the reply from the appellant and the personal hearing, is bad in law and hence the confirmed demand against the appellant is to be set aside. 6. The ld. DR for Revenue reiterated the findings of the adjudicating authority in respect of the se....

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.... activities are to be considered as export of services and hence no service tax is liable to be charged for such activities. Accordingly, we set aside the demand and allowed the appeal in respect of these two demands. 10. Next, we turn to the demand of about Rs. 31 lakhs which stand confirmed against the appellant. Initially, we deal with the technical argument advanced by the appellant. After issue of the original show cause notice dated 24.10.2011, the department has issued corrigendum thereto after receipt of the reply of the original show cause notice. This addendum dated 17.8.2012 has spelt out the details of the amount of service tax demanded into four different services. But we note that after the issue of such corrigendum an opport....