𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘃𝗼𝗸𝗶𝗻𝗴 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗣𝗲𝗿𝗶𝗼𝗱 𝗳𝗼𝗿 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗦𝗲𝗰𝗼𝗻𝗱 𝗦𝗖𝗡 𝗳𝗼𝗿 𝗦𝗮𝗺𝗲 𝗙𝗮𝗰𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: A second show cause notice invoking the extended limitation period on the same facts, after a prior notice, is invalid.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗥𝗲𝘀𝗽𝗼𝗻𝗱𝗲𝗻𝘁: M/s National Institute of Bank Management 𝗜𝘀𝘀𝘂𝗲: Whether the extended period of limitation can be invoked for a subsequent show cause notice on the same facts. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: A show cause notice issued on 15th April 2014 sought to invoke the extended limitation period for 2008–2012.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that since a show cause notice was previously issued for the period 2003-2008 on similar facts, and the department was aware of them, the extended period of limitation could not be invoked. The demand for the earlier period was correctly restricted to the normal limitation period under Section 73.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s National Institute of Bank Management vs. Commissioner of Service Tax, Mumbai 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 December 2022 📜 This ruling reinforces that the extended period of limitation cannot be invoked on the same facts that have already been scrutinized by the department in a previous show cause notice.