2016 (9) TMI 434

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....manabhan, Member (Technical) Shri A K Batra, CA  for the Appellants Shri Ranjan Khanna, AR for the Respondent ORDER After hearing both sides duly represented by Shri A K Batra, learned Consultant appearing for the appellant and Shri Ranjan Khanna, learned AR appearing for the Revenue, we find that the appellants are engaged in providing services under the category of Consulting En....

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....vide present impugned order, confirming the demand along with confirmation of interest and imposition of penalty. 3. Hence the present appeal. 4. Learned Chartered Accountant, appearing for the appellants submits that the first show notice dated 17.3.2008 was challenged by them before the Hon'ble Delhi High Court, who vide their judgment reported as M/s. Intercontinental Consultants and ....

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....before the Hon'ble Delhi High Court, stand quashed. We have also seen the second show cause notice dated 24.10.2008 which stand issued on the same grounds. Infact reference stand made in the said show cause notice to the first show cause notice dated 17.3.2008. As such, we agree that inasmuch the issue involved in both the show cause notice is the same and inasmuch as the first show cause noti....