2026-VIL-881-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Bar of Limitation to issue second Show Cause Notice - Bar of limitation for issuance of subsequent show cause notice invoking extended period on identical grounds – Appellant was issued two consecutive show cause notices for service tax demands for the financial years 2015-16 and 2016-17. The first notice for 2015-16 was subsequently dropped by the additional commissioner. The second notice for 2016-17 was issued invoking the extended period of limitation on the basis of information provided by the income tax department, alleging suppression of facts - Whether the second show cause notice invoking the extended period of limitation can be sustained when the department had full knowledge of the facts and activities of the appellant at the time of issuing the first notice – HELD – The suppression of facts cannot be alleged against the assessee if all relevant facts were already in the knowledge of the Department when the first notice was issued. The appellant was regularly filing returns and therefore the same set of facts could not be taken as suppression of facts in the subsequent notice. The Commissioner (appeals) is completely silent on the limitation issue in his order. A subsequent notice invoking extended period of limitation on similar and identical grounds is not sustainable when the Department possessed all necessary information at the time of the first notice - The impugned order is set aside and the appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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