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2014 (11) TMI 750 - AT - Service TaxRemission of tax - On the basis of previous order Commissioner ordered remission of tax without issuing SCN - Held that:- Inasmuch as the relied upon order has already been set aside and the matter is remanded back to the adjudicating authority, and the said order is the basis for issuance of the notice, the notice also would not survive and consequently the order passed by the Commissioner also would not survive and the matter has to be re-considered afresh by the Commissioner in terms of the directions given in the order of this Tribunal - Matter remanded back - Decided in favour of assessee.
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