https://www.taxtmi.com/caselaws?id=394298 Where two proceedings raise the same tax issue, consistency in adjudication may justify having them heard by the same authority. The High Court noted that both show cause notices concerned service tax on discounts and incentives received from a car manufacturer, and it accepted the request to avoid inconsistent treatment merely because the other taxpayer was different. The proceedings pursuant to the impugned notice were therefore directed to continue before the Principal Commissioner, Central Goods and Service Tax, Chandigarh, to ensure consistent adjudication on an identical issue. en-us Tue, 17 Mar 2020 00:00:00 +0530 Fri, 30 Oct 2020 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394298 Where two proceedings raise the same tax issue, consistency in adjudication may justify having them heard by the same authority. The High Court noted that both show cause notices concerned service tax on discounts and incentives received from a car manufacturer, and it accepted the request to avoid inconsistent treatment merely because the other taxpayer was different. The proceedings pursuant to the impugned notice were therefore directed to continue before the Principal Commissioner, Central Goods and Service Tax, Chandigarh, to ensure consistent adjudication on an identical issue. Case-Laws Service Tax Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394298