2018 (10) TMI 1073

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..... - Held that:- The decision to reassess the service tax in respect of both the appellants for the period from April, 2005 to 31 March, 2010 is already exercised by Revenue by issue of other show cause notices in respect of consideration on account of amount of PF and Bonus. The present show cause notices are reassessment of reassessment for the same period - Such authority is not available to Re .....

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..... eceived from Hindalco and the value of the services reflected by the appellants in ST-3 returns, Revenue raised demands on the said differential values. The show cause notices were issued by invoking the longer period of limitation. The said show cause notices stand culminated into an impugned order passed by the Original Adjudicating Authority confirming the demand of service tax of ₹ 14,08 .....

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..... tes that the amount of PF and Bonus involved in providing of services has already been taken into consideration by the Revenue for issue of other show cause notices for recovery of service tax short paid for the same period for which present demand is raised. 4. Heard the learned AR who is submitted that on the basis of information received from service recipient and the difference between the .....

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