Bar of limitation applies on demand based on same kind for which notices already issued earlier


Last updated: 23 August 2023

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in C C Chokshi & Co. v. C.S.T., Service Tax, Ahmedabad [Service Tax Appeal No. 10024/2014- DB dated August 03, 2023]held that once a notice has been issued on a particular issue the demand through fresh notice for the same period cannot be invoked.

Citation :
Service Tax Appeal No. 10024/2014- DB dated August 03, 2023

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Bimal Jain
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