https://www.taxtmi.com/caselaws?id=338456 The Tribunal held that Section 11 of the Central Excise Act, 1944, cannot be used for the demand and recovery of service tax as it falls under the Finance Act, 1994. Consequently, the appeal was allowed, setting aside the Order-in-Appeal. Additionally, the show cause notice invoking Section 11A of the Central Excise Act, 1944, for service tax was deemed unsustainable due to the error in invoking provisions. The Tribunal emphasized the importance of correctly applying relevant laws in tax matters and the need for precision in legal procedures for proper tax demand and recovery. en-us Thu, 05 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338456 The Tribunal held that Section 11 of the Central Excise Act, 1944, cannot be used for the demand and recovery of service tax as it falls under the Finance Act, 1994. Consequently, the appeal was allowed, setting aside the Order-in-Appeal. Additionally, the show cause notice invoking Section 11A of the Central Excise Act, 1944, for service tax was deemed unsustainable due to the error in invoking provisions. The Tribunal emphasized the importance of correctly applying relevant laws in tax matters and the need for precision in legal procedures for proper tax demand and recovery. Case-Laws Service Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338456