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2019 (5) TMI 228 - AT - Service TaxValidity of SCN - It was alleged that the department did not classify the services provided by the appellant but proceeded to demand service tax on all receipts from NLC without mentioning under which category the service tax is due from the appellant - HELD THAT:- There is no infirmity in that part of the order of the Commissioner (Appeals) holding that the SCN per se is not maintainable. The lower appellate authority has analysed the issue in a proper manner and has arrived at the conclusions - appeal of Revenue dismissed. Validity of cross-objections filed by the respondents - HELD THAT:- When the SCN itself has been held as non-maintainable, there cannot be any justification to uphold part of the demand, only on the ground that it has been paid up by the assessee. Such a decision cannot have any legal sanctity and is not supported by law. This being so, the remnant demand of ₹ 4,29,107/- upheld by the Commissioner (Appeals) will also not sustain and set aside. The cross objection succeeds to that extent. Appeal disposed off.
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