2008 (2) TMI 116

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....f the respondent in spite of notice. 2. The Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) set aside the adjudication order on the ground that as per provisions of Section 73 of Finance Act the Assistant Commissioner or as the case may be the Deputy Commissioner of Central Excise is the proper officer to issue the notice for recovery of tax. In the present c....

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....ssioner as the case may be is the proper officer to issue the notice for recovery of Service Tax. I find that the provisions of Section 73 of Finance Act were amended with effect from 13-5-05 and instead of Assistant Commissioner or Deputy Commissioner the Central Excise officer was authorized to issue notice for recovery of the service Tax. In the present case, show-cause notice was issued on 7-6....