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2011 (2) TMI 450 - AT - Service TaxDemand - Business Auxiliary Services - Time limitation - Maruti Udyog Ltd. (MUL) had a tie up with Non Banking Finance Companies and Insurance Companies for providing respectively loans and vehicle insurance to buyers of Maruti vehicles - assessee had paid the Service tax found due from them prior to the issue of show cause notice - Commissioner restricted the demand to one year period finding that no case of suppression of facts etc. was made out against the assessee to invoke larger period of limitation -Decided in favor of the assessee
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