https://www.taxtmi.com/caselaws?id=438798 Extended limitation could not be invoked for a later show cause notice where the same subject-matter and similar facts had already been covered in an earlier notice and adjudication; facts already within the department's knowledge could not be treated as suppression for the later period. The demand also could not be sustained without accounting for the assessee's payments, reconciliation data, admissible abatements and reverse charge treatment, especially where the revenue did not displace the claimed tax adjustments or show the reconciliation to be incorrect. The impugned order was set aside on limitation and on merits, while liability for late filing fee remained unaffected to the extent already due. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 09 Jun 2023 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438798 Extended limitation could not be invoked for a later show cause notice where the same subject-matter and similar facts had already been covered in an earlier notice and adjudication; facts already within the department's knowledge could not be treated as suppression for the later period. The demand also could not be sustained without accounting for the assessee's payments, reconciliation data, admissible abatements and reverse charge treatment, especially where the revenue did not displace the claimed tax adjustments or show the reconciliation to be incorrect. The impugned order was set aside on limitation and on merits, while liability for late filing fee remained unaffected to the extent already due. Case-Laws Service Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438798