2020 (11) TMI 84

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....ion Ltd., (NLC) and registered as a service provider for Management, Maintenance and Repair services; Manpower Supply Service; Civil and Industrial Construction Service; and Works Contract Service, filed his returns under the Service Tax Law for the period 2009-2010 to 2012-2013. 3. By a show cause notice dated 13.10.2014, the Department proposed to demand service tax on a) Manpower Recruitment or Supply Agency; b) Management, Maintenance or Repair services; c) Works Contract and Commercial or Industrial Construction. The petitioner had given a reply dated 14.11.2014 stating that the proposed demand does not indicate the exact amount under each type of services and there is no mention under which category the service tax has been demanded.....

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....nformity with the proposals made in the show cause notice and should not traverse beyond such proposals. 8. A Hon'ble Division Bench of this Court in the case of M/s.Thirumurugan Enterprises, Neyveli V. CESTAT and another in CMA Nos.764 to 768 of 2015, had set aside the orders of the Tribunal on the ground that the proposal of taxable service in the show cause notice was vague and bereft of details. The relevant portions of the order reads as follows:- "13. However, a careful perusal of the orders of the adjudicating authority, the Commissioner (Appeals) as also the Tribunal would reveal that the Commissioner (Appeals) has decided the issues on two aspects, viz., one on the vagueness of the show cause notices stating that it is bere....

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....lants/assessees to NLC." 9. In the light of these legal propositions, the show cause notice dated 13.10.2014 and the consequential impugned order dated 25.02.2016 were perused. The show cause notice issued to the petitioner, is a proposal to demand service tax on manpower recruitment or supply agency; management, maintenance or repair services; works contract; and commercial or industrial construction. To such a show cause notice, the petitioner gave his objections on 14.11.2014, stating that all the proposals are vague and bereft of any particulars, since the show cause notice does not indicate the exact amount of service demanded under the respective services and accordingly sought for details. However, in the impugned order dated 25.02....