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2004 (9) TMI 535 - Commissioner - Service TaxExtract: .......nal since the Dy. Commissioner himself has held that the appellant was not liable to file return under Section 70. Further, the demand having been made beyond the period of one year, it is barred by limitation. 17. emsp Thus the impugned order is vitiated both on merits as well as on limitation and is accordingly set aside. 18. emsp Appeal Allowed.
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