https://www.taxtmi.com/caselaws?id=450288 CESTAT Ahmedabad set aside service tax demands confirmed by Adjudicating Authority for Heavy Water manufacturing activities. Two show cause notices were issued for same activities - first on 16.06.2005 under Maintenance/Repair Service, second on 01.05.2009 under Business Auxiliary Service, Manpower Recruitment Service, and Maintenance/Repair Service. Tribunal held second notice was time-barred as department was already aware of activities from first notice issued in 2005. Authority confirmed demands under multiple service categories for identical activities without proper reasoning, showing lack of judicious consideration. Appeals allowed, orders set aside. en-us Thu, 29 Feb 2024 00:00:00 +0530 Fri, 01 Mar 2024 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450288 CESTAT Ahmedabad set aside service tax demands confirmed by Adjudicating Authority for Heavy Water manufacturing activities. Two show cause notices were issued for same activities - first on 16.06.2005 under Maintenance/Repair Service, second on 01.05.2009 under Business Auxiliary Service, Manpower Recruitment Service, and Maintenance/Repair Service. Tribunal held second notice was time-barred as department was already aware of activities from first notice issued in 2005. Authority confirmed demands under multiple service categories for identical activities without proper reasoning, showing lack of judicious consideration. Appeals allowed, orders set aside. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450288