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2012 (7) TMI 349 - CESTAT, AHMEDABADStay petition - Waiver of pre-deposit - Service tax liability - Technical Inspection and Certification Service provided - Appellant was informed on 01.08.2006 by the office of the Commissioner of Service Tax that their activities would not fall under the category of services rendered and they would not be covered under the Service Tax - Show cause notice was issued to the appellant on 13.04.2010 for the period October 2004 to March 2006 – Held that:- Department itself has taken a stand that the appellant s services would not fall under the category of services of Technical Inspection and Certification Services, invocation of larger period by the authorities seems to be not in consonance with the law - show cause notice is blatantly time-barred and on this ground itself – order set aside and appeal allowed in favor of assessee
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