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2017 (3) TMI 1605 - HC - Service TaxExtended period of limitation - Cargo Handling Service - Held that: - The question as to whether the cargo handling contract given to the assessee by M/s. Manganese Ore India Limited fell within the definition of Section 65(23) of the Finance Act, 1994 itself was subject matter of bona fide interpretation - Since the levy itself was subject matter of interpretation, it cannot be said that the assessee had any intention to evade payment of service tax which alone would entitle the Revenue to apply the extended period to recover the service tax - appeal dismissed.
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