2019 (2) TMI 1853

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..... i Dharmendra Srivastava, Chartered Accountant, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Dharmendra Srivastava - ld. Chartered Accountant appearing on behalf of the appellant & Shri Sandeep Kumar Singh - ld. Deputy Commissioner appearing on behalf of the Revenue, we note t .....

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..... Show Cause Notice dated 20.10.2014 raising a demand of Service Tax amounting to Rs. 12,13,087/- on the same grounds as stated in earlier Show Cause Notice dated 20.10.2014. After hearing both the side and on perusal of the facts on record, we note that the proceedings initiated through earlier Show Cause Notice dated 20.10.2014 culminated into passing of Order-in-Appeal No. 232-ST/APPL/LKO/2018 d .....

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..... nfirmation of Service Tax for the Financial Year 2014-15, where proceedings were initiated through said statement of demand dated 18.04.2016. Now, we note that the said statement of demand dated 18.04.2016 was based on the grounds stated in the earlier Show Cause Notice dated 20.10.2014 and the said grounds were found to be unsustainable by ld. Commissioner (Appeals) in said Order-in-Appeal dated .....

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