https://www.taxtmi.com/caselaws?id=371311 A second show cause notice demanding service tax on the same transaction under a different service classification was treated as an impermissible re-agitation of the same liability. Because the earlier proceedings had already proceeded on the underlying facts, the later notice sought to reopen the same subject matter through a fresh classification. The principle of res judicata under Section 11 of the Code of Civil Procedure, 1908 was applied to bar such adjudication, and the later demand was found not maintainable. en-us Wed, 24 Oct 2018 00:00:00 +0530 Tue, 27 Aug 2019 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371311 A second show cause notice demanding service tax on the same transaction under a different service classification was treated as an impermissible re-agitation of the same liability. Because the earlier proceedings had already proceeded on the underlying facts, the later notice sought to reopen the same subject matter through a fresh classification. The principle of res judicata under Section 11 of the Code of Civil Procedure, 1908 was applied to bar such adjudication, and the later demand was found not maintainable. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371311