Adjudication order on Service Tax demand and penalty set aside due to invalid show cause notice

The appeal was filed against an adjudication order confirming Service Tax demand and penalty. The Tribunal held that the show cause notice issued under Section 73 after the Revalidation Act is not maintainable. The impugned order was set aside, and the appeal was allowed.

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The appellant filed an appeal against an adjudication order confirming Service Tax demand and penalty. The Tribunal held that show cause notice issued under Section 73 after the Revalidation Act is not maintainable. The impugned order was set aside, and the appeal was allowed. [2004 (8) TMI 7 - CESTAT (NEW DELHI)]

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