2016 (3) TMI 1314

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..... re development - Held that:- The said services became taxable w.e.f. 15-05-2008 and for the period being prior to the same, no demand can be sustained - the period in the present case is prior to 15-05-2008. Appeal allowed - decided in favor of appellant.
Smt. Archana Wadhwa, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For The Appellant : Shri Rajesh Rawal, Advocate For The .....

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..... t notice that the same is based on the same ground as is contained in the earlier show cause notice. We are informed by the ld. Advocate that the earlier show cause notice culminated into an order passed by the Original Adjudicating Authority and an appeal their against stands decided by the Tribunal. By drawing our attention to the earlier order of the Tribunal in the above case of Ruchi Infotech .....

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..... eviable to service tax under Scientific or Technical Consultancy Services. It was also observed that in any case the said services became taxable w. e. f. 15. 05. 2008 and for the period being prior to the same, no demand can be sustained. We also note that the period in the present case is prior to 15. 05. 2008. 4. Inasmuch as in all the three issues, the earlier order of the Tribunal in the app .....

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