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2018 (12) TMI 80 - AT - Service TaxValidity of SCN - Principles of res-judicata - Renting Immovable of Property Service or franchise service - scope of SCN - Held that:- Admittedly, in the impugned order, the adjudicating authority has held that service rendered by the appellant does not fall under the category of “Franchise Service”. Therefore, as the demand of service tax under initial show cause notice has indirectly been dropped by the adjudicating authority, the same demand of service tax issued in another show cause notice to the appellant which is against the principles of res-judicata under section 11 of Code of Civil Procedure, 1908 as on the same amount do not sustain. The show cause notice dt.12.10.2012 is not maintainable and the principle of res judicata is applicable - there is no merit to demand service tax from the appellant under “Renting Immovable of Property Service”. Appeal allowed - decided in favor of appellant.
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