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TMI Blog2017 (2) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... law. In the show cause notice there has been an error in invocation of proper provisions for demand of service tax. Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section 11A does not authorize Central Excise office to demand Service Tax - SCN not sustainable - appeal allowed - decided in favor of assessee. - ST/1240/2010-CU[DB] - A/70030/2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting sale of other manufacturer during the financial year 2005-06 should not be demanded and recovered under Section 11 of Central Excise Act, 1944. The show cause notice also had proposals for demand of service tax on goods transport service amounting to ₹ 5856 under Section 11A of Central Excise Act, 1944. Further, the said show cause notice had proposals for interest, penalty and personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). Learned Commissioner (Appeals) decide the appeal through the impugned Order-in-Appeal dated 24.05.2010. The Learned Commissioner (Appeals) upheld the Order-in-Original dated 16.11.2009 and dismissed the appeal. Aggrieved by the said Order-in-Appeal appellant is before this Tribunal. 3. Heard the Learned Counsel Shri Santosh Kumar Gupta, who has pointed out that the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said show cause notice and said Section 11A does not authorize Central Excise office to demand Service Tax. We, therefore hold that the show cause notice is not sustainable. Therefore, we set aside the impugned Order-in-Appeal and allow the appeal filed by the appellant. Appellant shall be entitled for consequential relief, as per law. (Dictated in Court) - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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