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2018 (3) TMI 1132 - AT - Service TaxWoks contract services - period from 2009-10 to 2010-11 for which SCN dated 19/10/2012 was issued - extended period of limitation - Held that: - the earlier SCN dated 07/04/2010 was issued invoking the suppression clause under Section 73 of the Act covering the period 2004-05 to 2008-09 - the crux of the issue raised in the present proceedings is no different from that in the earlier proceedings. All the issues remain the same. Even the respective contracts, received by the appellant were from the same organizations for similar kind of construction work - the Department is not justified in invoking the suppression clause once again in the second show cause notice. The demand raised in the SCN dated 19/10/2012, on the same grounds as the earlier SCN dated 07/04/2010 has to be restricted to the normal time limit. Matter remanded to the adjudicating authority for de novo decision on merit for the period falling within the normal time limit - appeal allowed by way of remand.
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