https://www.taxtmi.com/highlights?id=42306 Extended period of limitation - The period of time for which the impugned show-cause notice has been issued overlaps with the period of time for which either a proceeding is pending or stands concluded. The department cannot be allowed to revisit the same issue under the garb of exercise of powers u/s 73 of the Act of 1994 en-us Sat, 27 Oct 2018 07:50:20 +0530 Sat, 27 Oct 2018 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42306 Extended period of limitation - The period of time for which the impugned show-cause notice has been issued overlaps with the period of time for which either a proceeding is pending or stands concluded. The department cannot be allowed to revisit the same issue under the garb of exercise of powers u/s 73 of the Act of 1994 Highlights Service Tax Sat, 27 Oct 2018 07:50:20 +0530 https://www.taxtmi.com/highlights?id=42306