2019 (11) TMI 20

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..... r. - HELD THAT:- The adjudicating authority shall not permit the respondents to run a case inconsistent with the earlier show-cause notice, if the appellant is able to show that the transactions covered by the earlier showcause notice and those which are the subject-matter of the present show-cause notices are identical in nature, scope and effect. All other points are kept open before the said au .....

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..... y, adv. Mr. Bhaskar Prasad Banerjee, adv ORDER This is an appeal from a judgment and order dated 14th August 2018 passed by a learned single judge of this court in a writ application [WP No.27404(W) of 2017 - M/s. Vivek Enterprises v. Union of India & Ors.]. By this judgement and order the writ application was dismissed. Hence this appeal by the writ petitioner. The appellant-organization i .....

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..... llant, whereas in the second show-cause notice the amount claimed was ₹ 4,59,77,321/- . The first was for the period 2012-13 to 2014-15, whereas the second was from 1st April 2012 to 31st March 2017. The tax claimed was on account of income under "Ocean Freight as per balance-sheet." In the second show-cause notice the tax was claimed on account of the service of "Freight Forwarder." In this .....

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..... f provision of service is the destination of the goods. Since the destination of the goods was outside India, only the service representing the commission or "mark-up" amount was exigible to service tax. Furthermore, only this amount was demanded as service tax in the said show-cause notice for the earlier period. He also submits that the longer period of limitation could not have been invoked b .....

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..... by the earlier showcause notice and those which are the subject-matter of the present show-cause notices are identical in nature, scope and effect. All other points are kept open before the said authority. We thus modify the impugned judgement and order dated 14th August 2018 by relegating the appellant to the alternative forum directing it to decide the two show-cause notices before it by givin .....

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