https://www.taxtmi.com/caselaws?id=248164 A second show-cause notice for the same period and substantially the same allegation was held unsustainable where an earlier notice had already initiated proceedings on delayed service tax payment with interest and penalty proposed. Because the later notice covered the same period and did not disclose any fresh short-payment or distinct cause of demand, it was treated as an impermissible repetition of the earlier proceedings. The notice was therefore void and illegal, and the setting aside of the demand was affirmed. en-us Mon, 12 May 2014 00:00:00 +0530 Tue, 03 Jun 2014 18:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248164 A second show-cause notice for the same period and substantially the same allegation was held unsustainable where an earlier notice had already initiated proceedings on delayed service tax payment with interest and penalty proposed. Because the later notice covered the same period and did not disclose any fresh short-payment or distinct cause of demand, it was treated as an impermissible repetition of the earlier proceedings. The notice was therefore void and illegal, and the setting aside of the demand was affirmed. Case-Laws Service Tax Mon, 12 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248164