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2018 (7) TMI 441

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....d, however, in one SCN the demand was raised classifying the service as 'Vehicle Hire Charges' and in the SCN which is related to the present case, the demand was raised under rent-a-cab service. The SCN which was issued for vehicle hire charges was dropped by the Commissioner Vide Order in Original No. STC/13/Commissioner/AHD/2007-08 dated 15.10.2007, this related to demand of Rs. 2,15,405/- which was raised under the head of rent-a-cab for the period 2001-02 to 2005-06. There are some other demands one is Rs. 17,968/- for the period 2001-06 under the head of tour operator and the other one is Rs. 16,250/- for the period of 2001-2002 under the head of management consultancy services. 3. Sh. S.J. Vyas Ld. Counsel appearing on behalf of the....

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....d demand cannot be set aside. 5. We have carefully considered the submissions made by both the sides and perused the records, we find that as regard the demand of Rs. 2,15,405/- for the period 2001-02 to 2005-06 under the head of rent-a-cab service is admittedly in respect of the demand covered under earlier SCN, which was dropped by the Commissioner Vide Order No. STC/13/Commissioner/AHD/2007-08 dated 15.10.2007, if the SCN covered the same demand is allowed to be proceeded, it will amount to review of order dated 15.10.07 which this Tribunal already dropped and same was accepted by the Revenue. The only option available to the Revenue is that the order dated 15.10.07 could have been challenged by filing the appeal in which Revenue failed....