2015 (9) TMI 532

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....p;                                                For the Petitioner : Shri S.K. Sarwal, Advocate   For the Respondent : Shri Amresh Jain, D.R. ....

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....classified under works contract service in which case, although he was not entitled to 67% abatement, he was entitled to the benefit of Notification No. 12/2003-ST and Rule 2(a) of the Service Tax Determination Rules (Determination of Value) Rules, 2006.  He also stated that certain period is overlapping between the Show Cause Notice dated 19.6.2008 issued to the appellant and Show Cause Noti....

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....eriod is no evidence that the service tax has been demand on the same transactions.  Therefore it will be open for the appellant to take this plea during de novo adjudication to show that there is overlapping of transactions inasmuch as certain transactions have been included in both the show cause notices for charging of service tax.  As regards, its plea that in respect of ongoing cont....