No Invocation of Extended Time Period for Issuance of Second Show Cause Notice Demanding Service Tax: CESTAT [Read Order]

By Kalyani B. Nair - On May 17, 2023 1:00 pm - 2 mins read
No Invocation of Extended Time Period - Issuance of Second Show Cause Notice - Issuance - Show Cause Notice - Service Tax - Second Show Cause Notice Demanding Service Tax - Demanding - CESTAT - Customs - Excise - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that there can be no invocation of the extended time period for issuance of second show cause notice demanding service tax. The department formed a view that the appellant, Messrs Aarvee Denims & Exports Ltd has been receiving service of foreign…

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