Ambiguous Service Classification in BAS: Lack of Specific Sub-Clause Hinders Proper Examination in Show Cause Notice and Appeals.

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....Classification of services - BAS - neither in the show cause notice nor in the Order-in-Original or in the grounds of appeal, the department clarified as to which of the sub clauses (i) to (vi) is relevant. Unless this is specified, it cannot be examined whether the services provided by the respondent are incidental or auxiliary to that category.....