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2011 (2) TMI 682 - CESTAT, BANGALOREDemand - Security Agency Services - show cause notice had proposed to demand service tax invoking a provision, namely Section 72 of the Act, which was not in existence on the date of issue of the show cause notice - Since the demand was confirmed by invoking a non-existing provision, the demand cannot survive - the penalty liability of the assessee is remanded for a fresh decision by the Commissioner (Appeals) after following principles of natural justice - Appeal is allowed by way of remand
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