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2023 (10) TMI 817 - AT - Service TaxScope of subsequent SCN - same person as Commissioner has passed these three orders and they paraphrased each other - installation and commissioning and works contract services - HELD THAT:- The sole basis of conformation of demand made in these three appeals was that in the de novo proceeding the demand in its entity was conformed with interest and penalties but having regard to the fact that the said de novo adjudication order has been set aside by this Tribunal and the subsequent demands raised through Section 73(1A) as well as its conformation having based on the previous conformation orders, the same is liable to be set aside. Therefore, in order to maintain consistency and predictability of the order of this Tribunal and in obedience to judicial precedent set by it, the orders passed by the Commissionerate of CGST & CX are hereby set aside. Appeal allowed.
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