2018 (11) TMI 1144

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....R 1. The present writ petition is directed only against the show cause notice vide Annexure-E dated 12.07.2017 issued by the Respondent-Commissioner of Central Taxes. 2. On the last occasion, this Court had passed the following order on 22.08.2017 after hearing both the learned counsels:- "1. The learned counsel for the petitioner pointed out that Rule 5 of the Service Tax (Determination of Val....

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....round that Rule 5 could not prescribe for taking the taxable value service more than the gross value of service provided by the service provider which in the present case is the technical consultancy provided by the assessee to the awarder of the contract. 3. The previous order passed by this Court on 18.04.2017 (page 71 of the paper book) also referred to the Supreme Court decision in the case o....

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....'ble Supreme Court and pendency of this very issue in the previous petition filed by the petitioner namely W.P.No.10287/2017 and why costs and damages be not awarded against him personally as he has unnecessarily created multiple proceedings and the consequential litigation before the Court by issuing the impugned show cause notice on 12.07.2017. The affidavit of the Respondent should be positivel....