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2013 (2) TMI 273 - AT - Service TaxNon-discharge of Service Tax liability - two SCN were issued - FAA set aside the OIO as there is an overlapping of demand on the same issue by two different show cause notices - Held that:- There is no dispute that two show cause notices are issued by the Revenue authorities to the assessee herein for demand of the very same period and also alleges that he has not paid the Service Tax liability and on a specific query from the Bench, it was informed by Chartered Accountant that in de-novo proceedings the demands were confirmed by lower authorities and Stay Petitions were heard by the Tribunal and unconditional waiver was granted Since very same issue had come up before Tribunal the first appellate authority was correct in setting aside the Order-in-Original. No reason to interfere in such a well reasoned order - against revenue.
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