Show Cause Notice Invalidated: Incorrect Invocation of Section 11A for Service Tax Demand Under Central Excise Act, 1944.

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....Validity of SCN - an error in the invocation of provisions - Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section 11A does not authorize Central Excise office to demand Service Tax - SCN not sustainable - AT....