https://www.taxtmi.com/caselaws?id=264167 The High Court of Calcutta set aside a show cause notice issued by the Commissioner, Service Tax Commissionerate, Kolkata, due to jurisdictional issues and the invocation of a longer limitation period. The court emphasized that earlier show cause notices on similar issues did not constitute suppression of facts by the petitioner. The court directed the Commissioner to reexamine the matter and issue a new notice if warranted, stressing the need for detailed justifications to overcome the limitation period and adhere to legal principles, including a Supreme Court decision on multiple notices for the same issue. en-us Wed, 14 Jan 2015 00:00:00 +0530 Thu, 15 Oct 2015 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264167 The High Court of Calcutta set aside a show cause notice issued by the Commissioner, Service Tax Commissionerate, Kolkata, due to jurisdictional issues and the invocation of a longer limitation period. The court emphasized that earlier show cause notices on similar issues did not constitute suppression of facts by the petitioner. The court directed the Commissioner to reexamine the matter and issue a new notice if warranted, stressing the need for detailed justifications to overcome the limitation period and adhere to legal principles, including a Supreme Court decision on multiple notices for the same issue. Case-Laws Service Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264167