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2010 (12) TMI 764 - AT - Service TaxRejection of Refund Claim - Non compliance of provisions of Export of Services Rules, 2005 - Simultaneous proceedings - Demand raised u/s 73 by way of issuing SCN and Commissioner issued SCN to revise the order in exercise of power under Section 84 - Held that:- a new case cannot be made out against the assessee in revisionary proceedings as these revisionary proceedings were in place of an appellate proceedings, which were absent in the provisions of the Finance Act, 1994 during the relevant period. Suffice to say that subsequently, the provisions of Section 84 were deleted and appellate proceedings were introduced. Hence, reading of the current provisions and old provisions would indicate that the learned Commissioner as a revisionary authority could have only passed an order within the framework of the show cause notice which has been initially issued and adjudicated by the Adjudicating Authority and could not have made a new case. - Revisionary order passed by commissioner set aside - Decided in favor of assessee.
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