Extended Period Inapplicable for Same Issue Post-SCN Issuance: CESTAT

C C Chokshi & Co Vs C.S.T. (CESTAT Ahmedabad) The case of C C Chokshi & Co vs C.S.T. before the CESTAT Ahmedabad concerns the liability of service tax by C C Chokshi & Co as a subcontractor to the main contractor Deloitte Haskins and Sells. The main issue revolves around whether the demand for service tax is time-barred, considering the show cause notices that had previously been issued for the same service. CESTAT, Ahmedabad held that once a notice has been issued on a particular issue the demand through fresh notice for the same period cannot be invoked. Facts: M/s. C C Chokshi &...