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2011 (6) TMI 90 - CESTAT, AHMEDABADDemand and penalty - The assessee submitted the show cause notice stands issued to them in respect of interest, without any proposal to impose penalties under various sections of the Finance Act, 1994, the second time issuance of the show cause notice in respect of the same import of services, same interest and for the same period, cannot be issued - Revenue cannot adjudicate the matter in piece meals - If at the time of issuance of first show cause notice, Revenue was of the view that no penalty is required to be imposed and as such, there was no proposal in the show cause notice for imposition of penalty, show cause notice for imposition of penalties cannot be issued subsequently - Hence, it fit to set-aside the impugned order and remand the matter to original adjudicating authority for fresh decision - Stay petition as also appeal get disposed off in above manner.
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