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2015 (6) TMI 18 - AT - Service TaxBusiness Auxiliary Service - Invocation of extended period of limitation - Activity of Handling of finished goods - Held that:- Prima-facie, we find that on more or less similar activities, the Applicant had challenged the earlier Work Order before the Hon'ble Gauhati High Court, which was quashed on the ground of limitation. No-doubt, the earlier service tax demand was issued under the category of "Cargo Handling Services", but prima-facie, we find that the activities, which the Applicant rendered under both these Work Orders, are more or less similar in nature. Therefore, prima facie, at this stage, it would be difficult to accept the contention of the Revenue that subsequent show-cause notice issued on 17.04.2012 invoking extended period of limitation would sustain, when the earlier show-cause notice, was quashed on the ground of limitation by the Hon'ble High Court. In the result, the Applicant could able to make out a prima-facie case for requirement of predeposit of all dues adjudged is waived and its recovery is stayed during pendency of appeal - Stay granted.
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