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2013 (10) TMI 687 - CESTAT BANGALOREDemand - Information Technology Software Services - Held that:- appellant has been paying service tax on output service rendered by them in India. Under these circumstances, the claim of the appellant that in view of revenue neutrality situation, extended period could not have been invoked in this case has to be accepted - where revenue neutral situation exists, extended period may not be invoked - entire amount of service tax for the normal period has been paid - stay granted.
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