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2011 (9) TMI 444 - AT - Service TaxRecovery of interest - Time period for issue of Show cause notice - Held - the Show Cause Notice was issued beyond the period of 1 year. There is no indication in the Show Cause Notice that there was suppression or mis-declaration and obviously the appellant was filing returns regularly and therefore, the Revenue could have easily found that interest was not paid and Service Tax has been paid late. - Decided in favor of assessee.
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