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TMI Blog2018 (12) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Procedure, 1908 as on the same amount do not sustain. The show cause notice dt.12.10.2012 is not maintainable and the principle of res judicata is applicable - there is no merit to demand service tax from the appellant under Renting Immovable of Property Service . Appeal allowed - decided in favor of appellant. - Appeal No.ST/55172/2014 - FINAL ORDER NO.63363/2018 - Dated:- 24-10-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri A.K. Raha, Advocate Present for the Respondent: Shri Atul Handa, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the demand of service tax along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service . The show cause notice was adjudicated and the demand of service along with interest was confirmed and penalty was also imposed on them. Against the said order, the appellant is before us. 3. Ld. Counsel appearing for the appellant submits that initially Raigad Commissionerate had issued a show cause notice on 11.10.2011 to the appellant on the ground that the appellant has provided franchise service. The said show cause notice was adjudicated, the demand of service tax was confirmed. The said order was carried by the appellant before this Tribunal and this Tribunal remanded the matter to the adjudicating authority. The order is still awaited. After issuance of the said show cause notice, the impugned show cause notice has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial show cause notice has indirectly been dropped by the adjudicating authority, the same demand of service tax issued in another show cause notice to the appellant which is against the principles of res-judicata under section 11 of Code of Civil Procedure, 1908 as on the same amount, earlier show cause notice dt.11.1.0.2011 was issued to demand service tax from the appellant under the category of Franchise Service and it was held in the impugned order that no service tax is payable by the appellant under the category of Franchise Service . Further, another show cause notice dt.12.10.2012 was issued to demand service tax under the category Renting Immovable of Property Service . Therefore, we hold that the show cause notice dt.12.10.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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