Service tax demand order quashed as SCN and adjudication order not duly served

One Vibgyor Limited Vs Commissioner of CGST (CESTAT Mumbai) CESTAT Mumbai held that service tax demand order set aside since show cause notice [SCN] and adjudication order not duly served upon  the appellant. Accordingly, appeal is allowed. Facts- The appellants are engaged in providing “Information technology design and development services”. They are holding Service Tax Registration No. AAACA3634PSD001. With the transition of Goods and Services Tax (GST) regime, the appellants are also holding GSTIN No. 27AAACA3634P2ZG. Since the name of the appellants have changed to the present one i...