2023 (1) TMI 740

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....ountant appearing for the appellant submitted that the order passed by the Commissioner deserves to be set aside solely on the ground that the show cause notice issued to the appellant alleges alternative services having been provided by the appellant. In support of this contention, learned Chartered Accountant has placed reliance upon the decision of a Division Bench of the Tribunal in M/s Shubham Electricals vs CST & ST, Rohtak [2015 (6) TMI 786 - CESTAT, New Delhi]. 3. Shri Rajeev Kapoor, learned authorized representative appearing for the Department, however, supported the impugned order and submitted that it does not suffer from any illegality that may call for any interference by the Tribunal. 4. In order to examine the submission....

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.... consider critical to the validity of the show cause notice, it is stated : - "8. Whereas from the documents submitted by the party it appears that they have rendered the taxable services which may either be classified under 'Management, Maintenance or Repair service' or 'Erection, Installation and Commissioning services' and other construction linked services as defined under the Finance Act, 1994" (emphasis added) 6. Suffice it to notice that in the entirety of the show cause notice there is not a single assertion proposing to levy and collect Service Tax on the basis of any specified taxable services allegedly rendered by the appellant except the several alternative taxable services speculated to have been proved and set out in pa....

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....cessary to pass a proper, disciplined and legally sustainable adjudication order. The disinclination to employ the ample investigatorial powers conferred by the Act is illustrative of gross Departmental failure and cannot afford justification for passing an incoherent and vague adjudication order. The failure to gather relevant facts for issuing a proper show cause notice cannot provide justification for a vague and incoherent show cause notice which has resulted in a serious transgression of the due process of law. 14. For the aforesaid reasons, we declare the show cause notice dated 21-10-2011 and the consequent impugned adjudication order dated 18-1-2013 to be unsustainable and quash the same." 8. The Department challenged the afores....