Extended period not invocable in subsequent notice when prior notice already issued on same subject

Advertisement M.K. Enterprises Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT Kolkata held that the extended period of limitation cannot be invoked in subsequent show cause notice, where the Department has earlier issued Show Cause Notice in respect of the same subject-matter. Facts- The Appellant is engaged in providing services to IOCL and such services are ‘taxable services’ under Chapter V of the Finance Act, 1994 under the category ‘Works Contract Service’, ‘Maintenance & Repair Service’, ‘Manpower Recruitment/Supply Service’ and ‘Cleaning Service’. It...