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2019 (10) TMI 47 - AT - Service TaxValidity of SCN - whether the SCN is validly issued on the Commandant and if not validly issued, whether the order-in- original is wholly without jurisdiction and a nullity? - HELD THAT:- The SCN is bad for non joinder of necessary party-The State of Rajasthan. Thus, the order-in-original is ab initio void and the same is declared a nullity. Appeal allowed.
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