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2011 (6) TMI 566 - AT - Service TaxLevy of service tax - maintenance and repair service - Revisionary authority proceeded on a different premises for issuing show cause notice asking the appellant to show the reason why its services should not fall under the category of commercial or industrial construction service – Held that:- When the original jurisdiction was exercised issuing show cause notice on a different premises the revisionary authority had no power to review the show cause notice itself usurping the power of the original authority. Revisionary power is only exercisable when an order causing prejudice to interest of Revenue comes up. Matter arising on the basis of SCN only can be reviewed in revisionary jurisdiction. requirement of pre-deposit waived and appeal allowed
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