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2007 (12) TMI 486 - AT - Service TaxValidity of SCN - time limitation - Held that: - the demand confirmed is based on the two amendments made one in 2003 and another in October 2004. In such a situation, the question of fraud, collusion cannot arise - the show-cause notice has been issued after one year from the relevant dale and therefore, the demand is time-barred - appeal dismissed - decided against Revenue.
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