2018 (6) TMI 585

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..... ided by the same appellant, for which earlier SCN was issued which was adjudicated also. Further, the present SCN is issued with invocation of extended period - The law does not allow issue of demand on the same service, from the same assessee, for the same period, for more than one time - impugned SCN not sustainable - appeal allowed - decided in favor of appellant.
Mr. Anil Choudhary, Member .....

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..... ceived by the appellant from M/s Gillets was reported short by an amount of ₹ 4,50,00,000/-. Therefore, service tax of ₹ 22,50,000/- was short demanded for the period covered by earlier show cause notice. Through show cause notice dated 05.10.2006 short demand & Service Tax of ₹ 22,50,000/- was demanded. The said show cause notice was adjudicated by Order-in-Original dated 14.08. .....

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