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2022 (10) TMI 959 - AT - Service TaxLevy of service tax - foreign currency expenditure for the financial year 2012-13 - reverse charge mechanism - validity of SCN - HELD THAT:- In the present case the show cause notice does not specify the category of service under which the demand has been confirmed. In regard to the period from July 01, 2012 to March 31, 2013 the demand has been proposed under section 66A of the Finance Act which did not exist. This precise issue was considered by a Division Bench of the Tribunal in M/S FRISCO FOODS PRIVATE LIMITED VERSUS COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, DEHRADUN [2021 (11) TMI 428 - CESTAT NEW DELHI] and it was held that the charging section which has been invoked for the period post 2012 does not exist at all and, therefore, there is no question of any ambiguity. Even if there is an ambiguity, it should go in favour of the assessee. As the demand for both the aforesaid period could not have been confirmed, the impugned order dated 28.07.2015 deserves to be set aside and is set aside - Appeal allowed.
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