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2013 (7) TMI 742 - CESTAT MUMBAIValidity of show cause notice – assessee was engaged in the activity of Consulting Engineer's Service' to M/s Ispat Industries Ltd. during the period 1999-2000 – Held that:- There is no valid show cause notice against the appellant towards any service tax demand - the entire proceedings are vitiated and consequently the order passed against the appellant is not sustainable in law - there is no demand from the appellant towards any service tax liability - Without issue of a notice, no order can be passed against the appellant - in the show cause notice, the demand for service tax has been made against assessee as the recipient of the services - there is no mention of the appellant anywhere in the body of the show cause notice and only at the beginning, the appellant's name figures –appellant was not heard and personal hearing was granted only to the recipient of the service - demands were dropped - appellant had rendered services in relation to installation, commissioning and erection. ‘Erection, Installation and Commissioning Service' came into the tax net only w.e.f July, 2003 whereas the impugned demand pertains to the period 1999-2000 – appeal allowed in the favour of assessee
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