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2018 (9) TMI 1271 - AT - Service TaxIssuance of second SCN on same set of facts by invoking Extended period of limitation - validity of the second SCN - Held that:- On the same set of facts the show cause notice dated 21.10.2010 was issued invoking proviso for extended period - Reliance placed in the case of NIZAM SUGAR FACTORY VERSUS COLLECTOR OF CENTRAL EXCISE, AP [2006 (4) TMI 127 - SUPREME COURT OF INDIA], where it was held that When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. Thus there was no suppression of facts on the part of the assessee/appellant, and SCN would not be valid. Second SCN not valid - appeal allowed - decided in favor of appellant.
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