Deficiencies in investigation or in first SCN cannot be made good in second SCN

Commissioner of Central Tax Vs Scorpion Security Limited (Karnataka High Court) Indisputedly, the second show cause notice issued on 19.10.2006 relating to the periods, April 2001 – March 2006, covered the period April 2001 – March 2004 in the first show cause notice dated 09.08.2004, which relates to the period April 1998 – March 2004. The first notice in fact did not contain the proposal to demand service tax on the respondent in respect of the activities other than security agent services. In order to justify the demands of extended period of limitation under Section 73 of the Act, th...