Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1005 - HC - Service TaxValidity of Amendment / corrigendum to the Show Cause Notice - additional notice - change in the scope of period of limitation invoked in the SCN - Held that:- revenue submitted that this is acceptable to the department and the show cause notice dated 22.4.2013 will be treated as corrigendum or in continuation to earlier notice dated 17.10.2012, without disturbing or increasing the limitation period. - writ petitions disposed of. Repeated issue of demand-cum- show cause notice for the same period, leads to inconvenience and in some cases harassment of assessee as the for the same period they have to engage professionals and furnish accounts, documents etc. all over again. It also duplicates the work of the officrs. The CBEC will examine the said aspect. If required and necessary, appropriate directions or orders may be issued to ensure that repeated show cause notices are only issued when circumstances justify and are permitted under the law.
|