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2019 (7) TMI 1422 - AT - Service TaxValidity of subsequent SCN - Invocation of Extended period of Limitation - Non-payment of service tax - Renting of Immovable Property Services - period October 2008 to March, 2009 and September, 2009 to October, 2009 - HELD THAT:- It is not disputed by the ld. Authorised Representative that earlier also a show cause notice dated 08/10/2010 was issued to the Appellants for the same issue concerning the same licensee, covering the period April, 2009 to August 2009. If that is so and if the department is aware about the alleged misdeeds in the year, 2010 itself, when the first show cause notice was issued, then why the department waited for three long years for issuing the second show cause notice for the same issue that too by invoking the extended period. It is legally unsustainable. Undisputedly, the second show cause notice dated 22/4/2013 was issued covering the period October, 2008 to March, 2009 and September, 2009 to October, 2009 by invoking the extended period. The first/earlier show cause notice dated 08/10/2010 was issued to the Apellants covering the missing interregnum period of the second show cause notice i.e. April, 2009 to August, 2009, therefore the fact about non-payment of Service tax by the Appellants was within the knowledge of the department. In view of these facts the extended period could not have been invoked in the second show cause notice. It is settled legal position that in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on the same or similar set of facts another show cause notice, invoking the extended period of limitation, cannot be issued as the facts were already within the knowledge of the department - the appeal filed by the Appellants deserves to be allowed on the point of limitation itself - Appeal allowed - decided in favor of appellant.
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