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2018 (3) TMI 1388 - AT - Service TaxService of SCN - whether the Show Cause Notice was validly served on the appellant-assessee or not? Held that: - There is no attempt to serve the notice in the normal process by registered post or speed post. Further the service report prepared by the Superintendent, Faizabad also does not contain any number of attempts undertaken to serve the notice directly to the assessee. Straight away upon receiving the notice it has been served by affixture - there is no valid service of SCN. Appeal allowed - decided in favor of appellant.
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