Two SCN for similar issue to a common taxpayer

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Two SCN for similar issue to a common taxpayer
Query (Issue) Started By: - Sudhir Kumar Dated:- 12-12-2024 Last Reply Date:- 24-12-2024 Service Tax
Got 7 Replies
Service Tax
One SCN for the period 2008-09 to 2011-12 was issued in 19.07.2013 for the amount of Rs. 79 Lacs. After passing of two years the department realized that the SCN issued on 19.07.2013 has not covered the gross valu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and after considering the gross value shown in P/L account again a SCN was issued for the period 2008-09 to 2013-14 covering the period 2008-09 to 2011-12 for which SCN was already issued on 19.07.2013. This time the SCN was issued for the demand of Rs. 80512024/-. Now the question is whether the department is eligible to issue two SCN on the same issue for the same period to the same noticee. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s is not barred by limitation. Reply By KASTURI SETHI: The Reply: What is the date of issuance of second SCN ? Reply By Sadanand Bulbule: The Reply: Dear What actually is the amount to be paid by you? Is it 79 Lakhs or Rs. 80512024? Facts are equally important.Such notices are subject to limitation and the department must be aware of it. Reply By KASTURI SETHI: The Reply: Now both SCNs wil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l be adjudicated in a single (common) Order-in-Original. Once the SCN for the period from 2008-09 to 2011-12 stands issued within time limit, the demand cannot be time barred irrespective of the fact that this period has been included in the consolidated SCN covering the entire period from 2008-09 to 2013-14. Whether the demand for the period 12-13 & 13-14 is time barred or not can be ascertaine .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d only after knowing the date of issue of the SCN. Reply By Sudhir Kumar: The Reply: the date of issuance of 2nd SCN is 30.03.2015 Reply By KASTURI SETHI: The Reply: Both the SCNs are not time barred. The department cannot issue two SCNs on the same issue, for the same period and the same Noticee. This technical lapse cannot help the querist. Reply By Sadanand Bulbule: The Reply: Dear quer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ist Plz confirm what exactly is the amount payable by you to defend your case, apart from banking on mere technicalities. Reply By Manoj Thakur: The Reply: Limitation is overcome if suppression or misdeclaration is proven by deptt
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X