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M/s Bharati Airtel Ltd. Versus Commissioner of Service Tax, Delhi

2017 (7) TMI 453 - CESTAT CHANDIGARH

Validity of SCN - SCN issued during pendency of finalization of assessment - Held that: - the assessment for the impugned period has not been finalized. The finalization of the assessment is separate proceedings for which there is no bar on the Department and impugned show cause notice is not hurdle for finalization of the assessment in question - similar issue came up before the Hon’ble Apex Court in the case of CCE, Mumbai Vs. ITC Ltd. [2006 (10) TMI 149 - SUPREME COURT OF INDIA], where it was .....

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ellant is in appeal against the impugned order wherein demand of Service Tax has been confirmed along with interest against the appellant for the period May, 2003 and January to March 2004. 2. The brief facts of the case are that the appellant is providing telecommunication services. As the appellant was not knowing their actual tax liability, therefore, the appellant opted for provisional assessment and the same was granted to the appellant vide letter dt. 04.05.2000. Thereafter, the appellant .....

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the impugned order has been confirmed along with interest. Aggrieved from the same, the appellant is before us. 3. Ld. Counsel for the appellants submits that during the pendency of finalization of assessment, no show cause notice can be issued as held by the Hon ble Apex Court in the case of CCE, Mumbai Vs. ITC Ltd., - 2006 (203) ELT 532 (SC), therefore, impugned order is to be set aside. 4. On the other hand Ld. AR opposed the contention of the Ld. Counsel and submits that as assessments are n .....

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question. 7. The question before us is that whether the impugned show cause notices issued by the Revenue to the appellant are legally sustainable in the eyes of law or not 8. We find that the similar issue came up before the Hon ble Apex Court in the case of CCE, Mumbai Vs. ITC Ltd., (supra) wherein the Hon ble Apex Court observed as under:- 22. Whereas provisional duty is levied in terms of Sub-Rule (1) of Rule 9B, final assessment is contemplated under Sub-Rule (5) thereof by reason of which .....

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