Department Should Not Have Invoked The Extended Time Period For Issuance Of Second Show Cause Notice Demanding Service Tax: CESTAT
Mariya Paliwala
16 May 2023 9:30 PM IST

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16 May 2023 9:30 PM IST
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the second show cause notice should have been for a normal period of demand and the department should not have invoked the extended time period for demanding service tax.The bench of C.L. Mahar (technical member) has observed that a show cause notice has been issued on March 20, 2009,...
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