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2011 (8) TMI 651 - AT - Service TaxExtended Period of Limitation - Photography services - value of paper, chemicals in gross amount charged - matter was in dispute - Held That:- In view of Jaiprakash industries Ltd. vs. CCE, Chandigarh [2002 (11) TMI 92 - SUPREME COURT OF INDIA], When there are divergent views extended period of limitation cannot be invoked. Mere failure or negligence in not taking licence or not paying duty is not sufficient to invoke extended period.
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