2017 (9) TMI 1122

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.... Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: B. Ravichandran These 4 appeals are dealing with interconnected matters of the same appellant and are accordingly, taken up together for disposal. 2. The appellants are engaged in stock broking and are a member of Bombay Stock Exchange and National Stock Exchange. They were registered with the Department for payment of Servi....

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....otice proposed to tax under leased circuit services. The appellate authority held that the same cannot be taxed under leased circuit services, but is liable to be taxed as stock broker service. The ld. Counsel submitted that the appellate authority acted beyond the scope of show cause notice in confirming the service tax under entirely a new tax entry which was not proposed in the notice. In this ....

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....ppeal No.ST/1838/2011, ld. Counsel submitted that the demand issued on 03.08.2010 covering extended period from 01.01.2008 to 15.05.2008. Such a demand is not sustainable as they were in receipt of similar demand on more than one occasion for the past period. Repeat demands cannot be issued on the same set of facts, invoking extended period. 6. The ld. AR submitted that the Service Tax liabilit....

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....r, as a 'stock broker service' holding that leased circuit services can be provided only by a Telegraph Authority. We find force in the submissions made by the ld. Counsel that the impugned order travelled beyond the scope of show cause notice and on that ground alone the demand confirmed cannot be sustained. 8. The proceedings involved in appeal No.ST/1837/2011 are for the period April....