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2017 (2) TMI 156 - AT - Service TaxValidity of SCN - an error in the invocation of provisions - Section 11A of Central Excise Act, 1944 invoked to raise demand under service tax - Held that: - Revenue cannot enjoy the benefit of mistake committed in invocation of provisions of law. In the show cause notice there has been an error in invocation of proper provisions for demand of service tax. Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section 11A does not authorize Central Excise office to demand Service Tax - SCN not sustainable - appeal allowed - decided in favor of assessee.
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