A Model Show Cause Notice and Adjudication Order? Government loses 3 Crores Demand

On 20th June, I had posted following message on the message board which was substantially similar to the case discussed on DDT of 6th July:

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In a case which arose from Hyderabad, the original authority proposed classification of a service both under "Online information and data base access or retrieval service" and as BAS roo and also ordered accordingly. The first appellate authority called this dual classification as weird but upheld classification under BAS. But, the tribunal held that the service was not taxable during the relevant period. Now the matter is before the Supreme Court. But, this did not stop the original authority from confirming demand for subsequent period in the same manner, with the observation that the CESTAT's order was not an order on merit and was not required to be followed! This is the respect that the departmental officers have the apex appellate forum.

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Gururaj B N 06/07/2015