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2018 (2) TMI 1445 - AT - Service TaxValidity of subsequent SCN - Intellectual Property Right Service - it was the contention of appellant that the Revenue having raised their earlier SCN was debarred from raising a subsequent SCN by invoking the larger period of limitation in respect of the said facts and circumstances - Held that: - There is no dispute about the fact that in respect of the same set of proceedings, an earlier SCN was issued under a different category of services. However, subsequently, with the introduction of Intellectual Property Service, being a taxable service, fresh proceedings were initiated by invoking the larger period of limitation. The Hon’ble Supreme Court in the case of Nizam Sugar Factory Vs. Collector of Central Excise, A.P. [2006 (4) TMI 127 - SUPREME COURT OF INDIA] has categorically held that when the first show cause notice is issued, all the facts come to the knowledge of the Revenue, in which circumstances, subsequent show cause notices cannot be issued alleging suppression of facts on the part of the assessee. The demand is barred by limitation - appeal allowed - decided in favor of appellant.
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