TMI Blog2011 (6) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... me import of services, same interest and for the same period, cannot be issued - Revenue cannot adjudicate the matter in piece meals - If at the time of issuance of first show cause notice, Revenue was of the view that no penalty is required to be imposed and as such, there was no proposal in the show cause notice for imposition of penalty, show cause notice for imposition of penalties cannot be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing services prior to 18.04.2006. As a result of audit objection, the Revenue entertained a view that such services were taxable. Accordingly, appellants deposited entire amount of service tax. 3. Subsequently, a show cause notice issued on 19.07.2007 proposing to confirm the interest in respect of the said service tax, so paid by the appellants. The said show cause notice culminated into an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties cannot be imposed upon them, the same very issue having been decided by the Revenue in the earlier round of litigation. However, without discussing the said plea of the appellant, the original adjudicating authority imposed penalties under various sections. 5. On appeal against the above order, the appellants reiterated their stand before Commissioner (Appeals). It is seen from the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicate the matter in piece meals. If at the time of issuance of first show cause notice, Revenue was of the view that no penalty is required to be imposed and as such, there was no proposal in the show cause notice for imposition of penalty, show cause notice for imposition of penalties cannot be issued subsequently. 7. Though, we find favour with the above argument of the learned advocate but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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