2014 (6) TMI 68

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....l against the impugned order wherein the demand has been set aside by the Commissioner (Appeals) holding that the show-cause notice dated 03.10.2007 is void and illegal. 2. Brief facts of the case are that a show-cause notice dated 24.07.2005 has been issued to the respondent for the period April 2002 to October 2003 on the premise that the respondent has collected the service tax but the same ....

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.... the same before the Commissioner (appeals) who held that the show-cause notice dated 24.07.2005 is on the same issue wherein it was proposed that as the respondent delayed in making the payment, interest and imposition of penalty was also proposed. Therefore, for the same period, for the same demand, another show-cause notice dated 03.10.2007 is not sustainable, hence the same is void and illegal....

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....ondent has paid the service tax with a delay. Therefore, demand of interest and a penalty was also proposed for the period from April 2002 to October 2003. In the show-cause notice date d03.10.2007 also the demand is for the same period from April 2002 to October 2003, and the allegation is that the respondent has not paid the service tax in time. On perusal of the annexure to the show-cause notic....