2016 (9) TMI 434

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..... of 1.10.2002 to 31.3.02 by invoking the longer period of limitation and second for raising differential demand for the period 1.4.2007 to 31.3.08 - Held that:- we agree that inasmuch as the issue involved in both the show cause notice is the same and inasmuch as the first show cause notice stand quashed by the Hon'ble Delhi High Court on merits of the case, ratio of the same has to be applied and .....

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..... iew that the appellant is required to pay service tax on the full consideration so received by them from their client including the reimbursable expenses, issued two show cause notices proposing confirmation of differential demands of duty. The first show cause notice was issued on 17.3.2008, raising the demand of Service Tax to the tune of ₹ 3.55 crores approx. by invoking the longer period .....

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..... hat inasmuch as the said show cause notice stand quashed by Hon'ble Delhi High Court, the impugned order confirming the demand as proposed in the said show cause notice will no longer survive, He further draws our attention to the second show cause notice dated 24.10.08 which was issued on very same grounds but for a different period, In the light of quashing of the first show cause notice, th .....

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