Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 434 - AT - Service TaxDemand of differential duty - Consulting Engineering services - consideration received from the client including the reimbursable expenses - two show cause notices issued, first for the demand of Service Tax for the period of 1.10.2002 to 31.3.02 by invoking the longer period of limitation and second for raising differential demand for the period 1.4.2007 to 31.3.08 - Held that:- we agree that inasmuch as the issue involved in both the show cause notice is the same and inasmuch as the first show cause notice stand quashed by the Hon'ble Delhi High Court on merits of the case, ratio of the same has to be applied and the impugned order is required to be held as unsustainable. - Decided in favour of appellant with consequential relief
|