https://www.taxtmi.com/caselaws?id=207199 Service tax demand and penalties for GTA services could not be sustained where an earlier show cause notice for the same period and amount had already been decided in favour of the assessee, and the Revenue could not reopen the settled liability by issuing a fresh notice. The Tribunal also noted the limitation objection, including that the later notice was issued beyond the maximum permissible period. On these facts, the demand and penalties were held unsustainable, the impugned order was set aside, and consequential relief followed. en-us Mon, 26 Sep 2011 00:00:00 +0530 Wed, 23 Nov 2011 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207199 Service tax demand and penalties for GTA services could not be sustained where an earlier show cause notice for the same period and amount had already been decided in favour of the assessee, and the Revenue could not reopen the settled liability by issuing a fresh notice. The Tribunal also noted the limitation objection, including that the later notice was issued beyond the maximum permissible period. On these facts, the demand and penalties were held unsustainable, the impugned order was set aside, and consequential relief followed. Case-Laws Service Tax Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207199