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2019 (11) TMI 20 - HC - Service TaxLevy of service tax - Ocean Freight as per balance-sheet - in the second show-cause notice the tax was claimed on account of the service of “Freight Forwarder.” - HELD THAT:- The adjudicating authority shall not permit the respondents to run a case inconsistent with the earlier show-cause notice, if the appellant is able to show that the transactions covered by the earlier showcause notice and those which are the subject-matter of the present show-cause notices are identical in nature, scope and effect. All other points are kept open before the said authority. The impugned judgement and order dated 14th August 2018 is modified by relegating the appellant to the alternative forum directing it to decide the two show-cause notices before it by giving an opportunity to the appellant to file a reply thereto, strictly in terms of our observations by a reasoned order, within six months of communication of this order - appeal disposed off.
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