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2009 (1) TMI 160 - CESTAT BANGALOREAppellants have been discharging service tax under the category of CHA at the rate of 15% of the gross receipts in terms of Board’s Circular No. 39/97 – SCN alleging rendering of Cargo Handling Service, Port Service, Transportation Service, CHA Service - the Department had full knowledge of the activities carried out by the applicant – suppression cannot be alleged – notice ought to have been issued within normal period if payment of tax on 15% of gross value was considered as not correct - contention of appellant that the entire demand is time-barred, is acceptable – stay granted
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