TMI Blog2019 (11) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ust 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. - M.A.T. No. 1208 of 2018 - - - Dated:- 11-9-2019 - Mr I.P. Mukerji And Mr Md. Nizamuddin, JJ. For The Appellant : Mr. J.P. Khaitan, senior adv., Mr. Sourabh Bagaria, adv., Mr. Avra Mazumder, adv., Ms. Arati Debnath, adv. And Ms. R. Banerjee, adv. For The Union of India : Mr. Kaushik Chanda, Additional Solicitor General Ms. Sumitra Das, adv. For The Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the period 2012-13 to 2014-15, whereas the second was from 1st April 2012 to 31st March 2017. The tax claimed was on account of income under Ocean Freight as per balance-sheet. In the second show-cause notice the tax was claimed on account of the service of Freight Forwarder. In this show-cause the amount which the appellant had to pay to the ship owner was deducted from the total freight collected by them. Inter alia, service tax of ₹ 4,59,77,321/- was claimed. Mr Khaitan, learned senior advocate for the appellant, submits that the first two show-cause notices are inconsistent with the third. Furthermore, these show-cause notices are inconsistent with the one for the self-same transaction for the earlier yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. We thus modify the impugned judgement and order dated 14th August 2018 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. The appeal (MAT No.1208 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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