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2017 (9) TMI 1193 - AT - Service TaxValidity of second SCN issued invoking Extended period of limitation - first notice is still pending adjudication with the original authority - Held that: - the appellants are making a claim that they have provided the details and cooperated with the Department in the proceedings. Regarding application of Section 72, we note that the basis of arriving at the taxable value should be clearly recorded. In the present case the claim of the appellant is that they ceased operation in February, 2009 itself. This aspect also requires verification. Considering the serious infirmities in the present impugned order and also considering that the first notice on the same issue is still pending adjudication, we find fit and proper to remand the matter to the original authority to decide the case together - appeal allowed by way of remand.
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