2017 (2) TMI 156

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....tosh Kumar Gupta, Advocate for Appellant 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 not....

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....944 and Finance Act 1994 for the purpose of 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/....

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....of Central Excise Act, 1944 and under Section 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 Consi....