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2017 (9) TMI 1122 - AT - Service TaxStock-broker - liability of tax - “transaction/turnover charges” paid to stock exchanges and V-SAT Charges - Revenue initiated proceedings against the appellant to tax turnover/transaction charges under the category of “stock broker service” and V-SAT charges under the category of “leased circuit services” - scope of SCN - Held that: - the show cause notice discussed the scope of the tax entry of leased circuit services. The Service Tax demand was upheld in the impugned order, as a 'stock broker service' holding that leased circuit services can be provided only by a Telegraph Authority - the impugned order travelled beyond the scope of show cause notice and on that ground alone the demand confirmed cannot be sustained. The notice for demand was issued on 03.08.2010 covering the period of 01.01.2008 to 15.05.2008. Admittedly, the demand is a repeat demand in continuation of earlier demands on the same set of facts. It is by now a well settled principle of law that repeat show cause notices with same set of facts and legal position cannot be issued invoking suppression, fraud etc. to sustain a demand for extended period. Appeal allowed - decided in favor of appellant.
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