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2017 (4) TMI 559 - AT - Service TaxExtended period of limitation - Business Auxiliary Service - It is the case of the appellant that the present show cause notice invoking demand for extended period cannot be legally sustained as repeat notice cannot be issued invoking extended period. - Held that:- There were two earlier proceedings against the appellant regarding the tax liability as “Commission Agent” under “BAS”. It is now a well settled legal position that repeat show cause notices for subsequent periods cannot be, generally, issued invoking again longer period on the ground of suppression, mis-statement, etc. In the present case, we do not find tenable justification to allege suppression on the part of the appellant. The appellants have been put to adjudication twice for their activities under the very same tax entry “BAS” and both the cases were dropped either originally or on remand proceedings. No justification for the subsequent demand by invoking suppression of facts. - Demand set aside - Decided in favor of assessee.
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