2022 (10) TMI 959

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.... currency expenditure for the financial year 2012-13. 2. The appellant is engaged in the manufacture of lead, zinc and other concentrates. The Department believed that the appellant had not paid/ short paid service tax on some of the cases of foreign remittances liable to service tax and consequently a show cause notice dated 21.04.2014 was issued to the appellant proposing demand of service tax on foreign currency expenditure. The Commissioner, by order dated 28.07.2015, adjudicated the show cause notice. Out of the total demand of Rs. 68,05,821/- proposed in the show cause notice, a demand of Rs. 59,94,929/- was confirmed with interest and penalty. 3. Ms. Neha Choudhary, learned counsel appearing for the appellant pointed that the perio....

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....t the period from April 01, 2012 to June 30, 2012 the impugned order deserves to be set aside for the simple reason that the show cause notice is vague. This issue for the said period stands covered by the decision of this Tribunal in the matter of the appellant in M/s Hindustan Zinc Limited. While dealing with the issue the Division Bench made the following observations: " 9. The first contention advanced by learned Counsel for the Appellant is that the proceedings that were initiated against the Appellant were vague and in gross violation of the principles of natural justice. Elaborating this submission, learned Counsel submitted that during the relevant period, the charge of service tax under section 66 of the Finance Act was on servic....

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....ttracted. In fact, neither the show cause notices nor the impugned order specify the category of service under which the demand has been confirmed against the Appellant. The demand has been proposed and confirmed merely because of difference between the figures in the balance sheet of the Appellant and the ST-3 Returns. 12. It is well settled that the show cause notice as also the order of the adjudicating authority should specify the taxable service. In this connection reference can be made to the following decisions: 16. The confirmation of demand on the basis of such a vague show cause notice cannot, therefore, be sustained." 7. In the present case also the show cause notice does not specify the category of service under which the d....