2013 (7) TMI 742

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..... emand - the entire proceedings are vitiated and consequently the order passed against the appellant is not sustainable in law - there is no demand from the appellant towards any service tax liability - Without issue of a notice, no order can be passed against the appellant - in the show cause notice, the demand for service tax has been made against assessee as the recipient of the services - ther .....

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..... P R Chandrasekharan The appeal and miscellaneous application are directed against Order-in-Original no. 105-116/IDG(33)COMMR(ADJ)/RGD/05-06 dated 24/03/2006 passed by the Commissioner (Adjudication), Central Excise Customs, Raigad. 2. The Miscellaneous Application has been filed to incorporate show cause notice dated 29/01/2004 in the appeal memorandum as against the show cause notice dated .....

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..... during 1999-2000 from the appellant should not be demanded and recovered. There was no demand in the said notice towards service tax from the appellant at all. In other words, even though a copy of the notice appears to have been endorsed to the appellant, no demand has been made against the appellant, either directly or indirectly. However, the learned adjudicating authority, while passing the i .....

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..... ndered with regard to Erection, Commissioning and Installation Services' which came under the tax net w.e.f 01/07/2003. Therefore, he prays for setting aside the impugned order and allowing the appeal. 5. The learned Additional Commissioner (AR) reiterates the findings of the adjudicating authority. 6. We have carefully considered the submission made by both the sides. We have also perused th .....

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..... d against them and the same was confirmed against the appellant. Inasmuch as the appellant has not been put to notice, the entire proceedings are vitiated and consequently the order passed against the appellant is not sustainable in law. Even on merits, the department does not have any case at all, as the appellant had rendered services to M/s Ispat Industries Ltd. in relation to installation, com .....

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