2019 (6) TMI 793

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....id Chemicals and Pharmaceuticals Ltd., Kancheepuram, is engaged in providing various services such as Banking and Financial Services, Business Auxiliary Services and Transport of Goods by Road Services. A Show Cause Notice covering the periods 2005-06 and 2006-07 was issued by the Commissioner of Central Excise, Chennai-III Commissionerate on 11.10.2010 demanding Service Tax of Rs. 8,75,41,357/- under the head Intellectual Property Service along with interest under Section 75 of the Finance Act, 1994. It was also proposed to impose penalties under Sections 76, 77 and 78 of the Act. After following due process, the Commissioner of Central Excise, Chennai-III Commissionerate has dropped the demand and hence, this appeal by the Revenue. 4.1 T....

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....ct in their executive or quasi-judicial capacity only as per the law and within the jurisdiction in which they are conferred powers. Admittedly, both the Show Cause Notice and the Order-in-Original were issued by the Commissioner of Central Excise, Chennai-III Commissionerate, who had no jurisdiction over the unit from where the services are alleged to have been provided. The Show Cause Notice was not only issued by the Commissioner of Central Excise, Chennai-III Commissionerate, but was also made answerable to the Commissioner of Central Excise, Chennai-III Commissionerate only. There is nothing on record to show that any corrigendum has been issued making the Show Cause Notice answerable to the Commissioner of Central Excise, Chennai-IV C....