https://www.taxtmi.com/caselaws?id=754848 A second show-cause notice for the same period, issued while an earlier notice covering that period was still pending adjudication, was held to be not maintainable in law. Applying binding precedent, the Tribunal treated the later notice as without jurisdiction because the disputed period was already the subject of an unresolved prior notice. The demand based on that second notice therefore could not survive and was set aside. The Tribunal did not examine the underlying taxability of the delayed payment charges, as the jurisdictional defect in the subsequent notice was sufficient to dispose of the matter. en-us Fri, 28 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754848 A second show-cause notice for the same period, issued while an earlier notice covering that period was still pending adjudication, was held to be not maintainable in law. Applying binding precedent, the Tribunal treated the later notice as without jurisdiction because the disputed period was already the subject of an unresolved prior notice. The demand based on that second notice therefore could not survive and was set aside. The Tribunal did not examine the underlying taxability of the delayed payment charges, as the jurisdictional defect in the subsequent notice was sufficient to dispose of the matter. Case-Laws Service Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754848