Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 441 - AT - Service TaxValidity of second SCN - demand on same issue and period but under different head - Held that:- The demand involved in the SCN in the present case already stand dropped by the Commissioner in order dated 15.10.07, therefore, the demand in the present case even though under the different head would not survive - In the case of Siddharth Tubes Ltd. [2004 (3) TMI 199 - CESTAT, NEW DELHI], this Tribunal held that second SCN on the same issue and period after gathering additional/information/material fresh notice on different norms cannot be issued, when one has already been issued earlier - demand not sustainable. Tour operator service - scope of definition - inclusion of amount related to hotel booking charges in the definition - Held that:- The arrangement for accommodation was incorporated in the definition of ‘Tours Operator’ from 10.09.04, therefore, the demand for the period prior to 10.09.04 on the hotel booking charges is not sustainable - the demand for the period prior to 10.09.04 set aside - However demand pertaining to the period from 10.09.04 is upheld. Appeal allowed in part.
|