TMI Blog2015 (9) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. ST/1075/2010-CU(DB) - F. Order No. 52341/2015 - Dated:- 10-7-2015 - Mr. R.K. Singh, Member (Technical) and Ms. Sulekha Beevi, C.S., Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of claiming abatement. The ld. Advocate also stated that from 1.6.2007 service was classified under works contract service in which case, although he was not entitled to 67% abatement, he was entitled to the benefit of Notification No. 12/2003-ST and Rule 2(a) of the Service Tax Determination Rules (Determination of Value) Rules, 2006. He also stated that certain period is overlapping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.6.2008 and 15.12.2008, it is to be noted that mere overlapping of certain period is no evidence that the service tax has been demand 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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