https://www.taxtmi.com/caselaws?id=371494 A VCES declaration is barred where a notice has already been issued on the same material dispute for the same period, because Section 106 permits declaration only when no prior notice or determination exists on the relevant dues. The expression "same issue" was treated as referring to the same substantive dispute, not merely the same category of service. On that basis, an earlier notice for renting of immovable property services covering the same alleged non-payment made the declaration ineligible. Once ineligibility under the Scheme was established, a limitation challenge to the show-cause notice could not be pursued separately. en-us Mon, 03 Dec 2018 00:00:00 +0530 Wed, 05 Dec 2018 08:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371494 A VCES declaration is barred where a notice has already been issued on the same material dispute for the same period, because Section 106 permits declaration only when no prior notice or determination exists on the relevant dues. The expression "same issue" was treated as referring to the same substantive dispute, not merely the same category of service. On that basis, an earlier notice for renting of immovable property services covering the same alleged non-payment made the declaration ineligible. Once ineligibility under the Scheme was established, a limitation challenge to the show-cause notice could not be pursued separately. Case-Laws Service Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371494