2018 (11) TMI 1215

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....V.S. Manoj, Adv. For the Respondent Shri K. Veerabhadra Reddy, ADC (AR) ORDER Per Bench: The brief facts are that the appellants are registered for providing Site Formation Service, Management or Repair Service, Insurance Auxiliary Service and Clearing & Forwarding service. During the course of audit of accounts, it was noticed that appellants provided service to M/s. Ultratech Cement ....

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....e appellant has short-paid the service tax, the demand has been merely raised on the value of HSD. The said item was supplied free of cost to the appellant by M/s. Ultratech Cement Ltd., and the same is not includible in the taxable value of the services. The department has no case that the appellant has not discharged service tax on the amounts received as consideration from the service recipient....

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....f show-cause notice, it is brought to our notice that the department has not mentioned as to which category of service, the appellant has short-paid the service tax by not including the value of HSD. The show-cause notice issued without specifying the category of service on which demand is raised cannot be considered as proper notice for demand of service tax. There is no dispute that the appellan....