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2013 (7) TMI 426 - CESTAT AHMEDABADPeriod of limitation - Proof of delivery of show cause notice - Non-discharge of Service Tax on air travel agent services – Held that:- none of the entries pertain to the dispatch of the said OIO - not relevant for the purpose of verification - appellant’s request under RTI was for providing the copy of the dispatch register for the year 2008-2009, while the lower authorities have provided him a copy of dispatch register for the year 2009-2010 - investigation report of the ld. Commissioner also indicates that they could not trace the dispatch records for the period December 2008 to January 2009 – lower authorities have not considered the merits of the case - matter remanded back – appeal allowed in the favour of the assessee
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