2022 (1) TMI 1288 - SCH - Service Tax

Maintainability of appeal - legality of SCN - HELD THAT - The authorities have considered the factual aspects of the matter and recorded a clear finding that the two show cause notices pertain to entirely different allegations. The said finding need not be deviated. The civil appeal is accordingly dismissed.

Summary

The Supreme Court of India dismissed a civil appeal after authorities found that two show cause notices pertained to different allegations. Delay was condoned and any pending applications were disposed of.