Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 532 - CESTAT NEW DELHIDemand of service tax - Inclusion of value of material supplied free of cost - Overlapping of periods - Held that:- Mere overlapping of certain period is no evidence that the service tax has been demanded on the same transactions. Therefore it will be open for the appellant to take this plea during de novo adjudication to show that there is overlapping of transactions inasmuch as certain transactions have been included in both the show cause notices for charging of service tax. - Matter remanded back - Decided in favour of assessee.
|