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TMI Blog2018 (7) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... r operator service - scope of definition - inclusion of amount related to hotel booking charges in the definition - Held that:- The arrangement for accommodation was incorporated in the definition of ‘Tours Operator’ from 10.09.04, therefore, the demand for the period prior to 10.09.04 on the hotel booking charges is not sustainable - the demand for the period prior to 10.09.04 set aside - However demand pertaining to the period from 10.09.04 is upheld. Appeal allowed in part. - Appeal No. ST/578/2010-DB - Final Order No. A / 11353 /2018 - Dated:- 6-7-2018 - HON BLE MR. RAMESH NAIR, MEMBER ( JUDICIAL ) And HON BLE MR. RAJU, MEMBER ( TECHNICAL ) For Appellant : S. J. Vyas ( Advocate ) For Respondent : Ms. Nitina Nagori ( AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t covered under the definition of tour operator, therefore, the same is not sustainable. As regards the demand of ₹ 16,250/- on management consultancy service, he fairly concedes that appellant do not contested this liability. In support of his submission he placed reliance on the following judgment: CCE. New Delhi Vs. India Thermit Corpn. Ltd. 2008 (226) ELT 164 (SC) Shreeji Colourchem Industries Vs. CCE Cus., Vadodara 2013 (294) ELT 615 (Tri.Ahmd.) CCE, indore Vs. Siddharth Tubes Ltd. 2004 (170) ELT 331 (Tri.Del.) Jet Airways (India) Ltd. Vs. Commissioner of Service Tax, Mumbai-I 2016 (41) STR 225 (Tri.-Mumbai) Divisional Controller Vs. CCE, Nagpur 2014 (33) STR 168 (Tri.-Mumbai) 4. Ms. Nitina Nagori Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Second SCN on the same issue and period is not sustainable even though it was issued after gathering additional investigation/information/material- adjudication cannot be allowed to take place in its peacemeal manner. In the case of Siddharth Tubes Ltd., this Tribunal held that second SCN on the same issue and period after gathering additional/information/material fresh notice on different norms cannot be issued, when one has already been issued earlier. In view of the above judgments, it is clearly settled that for the same period on the same issue, the demand cannot be raised twice by issuing the second SCN. Accordingly, the demand of Rs, 2,15,405/-is not sustainable hence, the same is set aside. 6. As regards the demand of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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