https://www.taxtmi.com/caselaws?id=343608 The tribunal upheld the adjudicating authority's decision to drop demands raised in the second show cause notice, finding the invocation of the extended period beyond the limitation period and lacking new facts. Relying on legal precedents, the tribunal emphasized procedural compliance and time limitations in tax matters, rejecting the revenue's appeal and reinforcing the importance of consistency in invoking extended periods. en-us Thu, 04 May 2017 00:00:00 +0530 Fri, 26 May 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343608 The tribunal upheld the adjudicating authority's decision to drop demands raised in the second show cause notice, finding the invocation of the extended period beyond the limitation period and lacking new facts. Relying on legal precedents, the tribunal emphasized procedural compliance and time limitations in tax matters, rejecting the revenue's appeal and reinforcing the importance of consistency in invoking extended periods. Case-Laws Service Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343608