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2017 (7) TMI 453 - AT - Service TaxValidity of SCN - SCN issued during pendency of finalization of assessment - Held that: - the assessment for the impugned period has not been finalized. The finalization of the assessment is separate proceedings for which there is no bar on the Department and impugned show cause notice is not hurdle for finalization of the assessment in question - similar issue came up before the Hon’ble Apex Court in the case of CCE, Mumbai Vs. ITC Ltd. [2006 (10) TMI 149 - SUPREME COURT OF INDIA], where it was held that during the pendency of finalization of assessment, no SCN can be issued - SCN were issued before finalization of assessment, therefore, the same are not sustainable in the eyes of law - appeal allowed - decided in favor of appellant.
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