https://www.taxtmi.com/highlights?id=70221 Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was adjudicated in favour of the Appellant for the earlier period. It is not the case of the Department that there was any change in the nature of services provided by the Appellant and thus when the first Show Cause Notice was issued invoking extended period of limitation, it cannot be alleged that the Appellant has suppressed facts while issuing demand notices for subsequent period. - Demand set aside - AT en-us Fri, 09 Jun 2023 10:59:55 +0530 Fri, 09 Jun 2023 10:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70221 Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was adjudicated in favour of the Appellant for the earlier period. It is not the case of the Department that there was any change in the nature of services provided by the Appellant and thus when the first Show Cause Notice was issued invoking extended period of limitation, it cannot be alleged that the Appellant has suppressed facts while issuing demand notices for subsequent period. - Demand set aside - AT Highlights Service Tax Fri, 09 Jun 2023 10:59:55 +0530 https://www.taxtmi.com/highlights?id=70221