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2016 (9) TMI 434 - CESTAT NEW DELHI

2016 (9) TMI 434 - CESTAT NEW DELHI - TMI - Demand of differential duty - Consulting Engineering services - consideration received from the client including the reimbursable expenses - two show cause notices issued, first for the demand of Service Tax for the period 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 notic .....

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an Khanna, AR for the Respondent ORDER After hearing both sides duly represented by Shri A K Batra, learned Consultant appearing for the appellant and Shri Ranjan Khanna, learned AR appearing for the Revenue, we find that the appellants are engaged in providing services under the category of Consulting Engineering services and were duly registered with the service tax department for payment of service tax. 2. Revenue by entertaining a view that the appellant is required to pay service tax on the .....

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x. for the period 1.4.2007 to 31.3.08. Both the show cause notices stand adjudicated by the Commissioner vide present impugned order, confirming the demand along with confirmation of interest and imposition of penalty. 3. Hence the present appeal. 4. Learned Chartered Accountant, appearing for the appellants submits that the first show notice dated 17.3.2008 was challenged by them before the Hon'ble Delhi High Court, who vide their judgment reported as M/s. Intercontinental Consultants and T .....

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