Service tax SCN, that fails to identify specific taxable service is liable to be Quashed

Brief facts

(a) The appellant was registered for providing Works Contract Service, taxable under Section 65 (105) (zzzza) of the Act ;

(b) Information was gathered by the Anti-Evasion Branch, Delhi which revealed that the appellant was engaged in providing taxable services to other clients but was not remitting the service tax due ;

(c) Investigation was therefore initiated and several letters were addressed to the appellant seeking

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