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TMI Blog2019 (4) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal which in very clear terms has held in favour of the assessee and has set aside the order confirming the demand against the assessee - Impugned order set aside - appeal allowed - decided in favor of appeal. - Service Tax Appeal No.71003 of 2018-ST[SM] With 71024 of 2018-ST[SM] - Final Order Nos. - 70897-70898/2019 - Dated:- 26-4-2019 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) Shri Rajesh Mohna Advocate, for the Appellant Shri Shiv Pratap Singh Shri Gyanendra Kumar Tripathi, Authorized Representatives for the Respondent ORDER PER: ARCHANA WADHWA Both the appeals are being disposed of by a common order as the issue involved in both of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of limitation, the service tax demand falling within the limitation period has to be confirmed and accordingly proportionate refund claim was rejected. The said order of rejection of refund claim stands upheld by Commissioner (Appeals). Hence the present appeal. 4. For better appreciation of the Tribunal s order, the operative portion of the said order is reproduced below:- 6. Having considered the rival contentions, we find that entire demand in the show cause notice is raised by invoking proviso to Sub-section (1) Section 73 of the Finance Act, 1994. The requirement under said proviso is that suppression or misstatement etc. is to be established and intention to evade Service Tax is to be establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings arising out of the same are also not sustainable. Accordingly Tribunal set aside the impugned Order-in-Appeal and impugned Order-in-Original and allowed the appeal with consequential relief. The effect of the said order of the Tribunal is that even the show cause notice issued proposing confirmation of demand has been held to be unsustainable. I really fail to understand that if the show cause notice, which is starting point of initiation of proceedings against the assessee has been held to be unsustainable, how a part of the demand falling within the limitation period can be confirmed by the Lower Authorities, in the absence of any show cause notice. Otherwise also I find that once the impugned orders confirmin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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