2017 (2) TMI 156

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..... ellant Shri Pawan Kumar Singh, Supdt (AR),  for Respondent ORDER The present appeal is filed by the appellant-assessee against Order-in-Appeal No. 276-ST/APPL/KNP/2010 dated 24/05/2010 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2.  The brief facts of the case are that the appellants were issued with a show cause notice bearing C. No.  V(30)20/STC/Adj/D .....

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..... f service tax are two different indirect taxes and only Sections of Central Excise Act, 1944 notified under Section 83 of the Finance Act 1994 are applicable to service tax and Section 11 of Central Excise Act, 1944 is not made applicable for demand and recovery of service tax. The said show cause notice was adjudicated through Order-in-Original No.112/ST/ACK-III/2009 dated 16.11.2009 wherein the .....

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..... n 83 of Finance Act 1994, Section 11A of Central Excise Act, 1944 is not made applicable to the provisions related to Service Tax under Finance Act, 1994. 4.  Heard the ld. A.R. for Revenue who has contested that though there is an error in the invocation of provisions still on merit, the show cause notice is sustainable. 5.  Having Consider the rival contentions we find that Revenue c .....

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