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TMI Blog2024 (5) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate for the appellant. Ms. Jaya Kumari, Authorized Representative for the Department P.V. SUBBA RAO This appeal has been filed by M/s Bharat Swabhiman (Nyas) appellant to assail the order-in-original dated 02.01.2019 impugned order passed by the Commissioner, Dehradun confirming the proposal made in the show cause notice dated 11.04.2018 covering the period April 2015 to June 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexe I and annexe II to the show cause notice SCN 3. At the outset, learned counsel for the appellant submits that the legal provisions under which service tax was demanded in the SCN did not exist at all during the relevant period. He submits that up to June 2012, service tax was leviable on specific taxable services indicated in various clauses of section 65 (105) of the Finance Act. From 1 st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce.
5. In view of the above, we find that the SCN itself was issued without citing any relevant provisions. Therefore, the impugned order confirming the demand as per the SCN under various non-existing legal provisions cannot be sustained.
6. The impugned order is set aside and the appeal is allowed with consequential relief to the appellant.
(Order dictated and pronounced in open court.) X X X X Extracts X X X X X X X X Extracts X X X X
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