Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2021 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 1122 - DELHI HIGH COURTScope of two SCN - different subject matter in both SCN - Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019 - petitioner contends that since the contracts of the petitioner with CIPL were the subject matter of the first show cause notice, the second show cause notice with respect to “free of cost” supplies under the contract with CIPL and/or with respect to constitution of NOIDA does not constitute a different matter but is the same matter - HELD THAT:- Though it is also the contention of the counsel for the petitioner that in any case, qua “free of cost” supplies there is no taxation element as held in COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [2018 (2) TMI 1325 - SUPREME COURT] has been held to be a corporation and thus the said questions are no longer res integra but we are of the opinion that in the challenge at this stage, we are not required to go into the merits of the grounds urged in the impugned show cause notice. The counsel for the respondents seeks time to show case law on, how the words ‘same matter’ or ‘different matter’ are to be interpreted in the context of the SVLDRS i.e. liberally or restrictively. List on 15th March, 2021.
|