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2008 (12) TMI 141 - AT - Service TaxHeld that in cases where an assessee providing taxable service charged the gross value without indicating the service tax element separately, the taxable value realized has to be treated as inclusive of service tax due. This principle of cum-tax value is applicable also to cases even before an explanation to Section 67 was introduced - further, the impugned order had wrongly held that SCN issued beyond the normal period - impugned order holding that larger period not invocable, is not correct
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