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2013 (12) TMI 1221 - AT - Service TaxWaiver of predeposit of tax - Demand of differential amount - Erection, commission and installation - Suppression of facts - Held that:- audit report relates to the year 2006 and the show-cause notice is issued after two years in 2008. It is also clear from the audit report that the audit report was provided on the basis of Board's circular dated 7.10.1998. In view of that, the allegation of suppression of facts, prima facie, is not sustainable - Stay granted.
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