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2023 (6) TMI 697 - AT - Service TaxTime Limitation - Validity of Show Cause Notice - SCN issued for two times, initially with the view that the service involved of Intellectual Property Service and subsequently treating the service as Consulting Engineering Service - period Covered by both SCN were different - HELD THAT:- The contract was same on the basis of which demand was raised earlier and was dropped, therefore, the department was in knowledge of the contract and all its conditions and its contents. The department had earlier raised the demand as Intellectual Property Service which could not sustain and in the impugned period has tried classifying the same under Consulting Engineer Service. This seems to be inconsistent view of the department itself and cannot be attributed as intent to evade on the part of the assessee. Even otherwise on merits, the view as propounded by the learned Advocate agreed upon, that technical knowhow service provided did not make the service “Consulting Engineering Service”. Same was also covered by Government specifically w.e.f. 10.09.2004 as “Intellectual Property Service”, thus even on merits demand under Consulting Engineering Service cannot sustain. The contract already having been in the knowledge of the department and department having applied its mind differently in two show cause notices, the extended period of limitation too cannot sustain. Appeal allowed.
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