https://www.taxtmi.com/caselaws?id=445995 Services rendered to the International Finance Corporation before the 13.07.2016 notification were treated as taxable on the same basis already rejected in the assessee's earlier appeal for the preceding period. Because the later show cause notice relied on the same facts and legal foundation, and no distinguishing ground was shown, the Tribunal held that the prior decision could not be ignored. The demand of service tax was therefore not sustainable, and the consequential interest and penalty also fell with the underlying demand. The appeal was allowed and the demand set aside. en-us Tue, 21 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445995 Services rendered to the International Finance Corporation before the 13.07.2016 notification were treated as taxable on the same basis already rejected in the assessee's earlier appeal for the preceding period. Because the later show cause notice relied on the same facts and legal foundation, and no distinguishing ground was shown, the Tribunal held that the prior decision could not be ignored. The demand of service tax was therefore not sustainable, and the consequential interest and penalty also fell with the underlying demand. The appeal was allowed and the demand set aside. Case-Laws Central Excise Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445995