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2019 (7) TMI 1885 - AT - Service TaxEvasion of service tax - Supply of Tangible Goods Services - invocation of extended period of limitation solely based upon the profit and loss account and 26AS form submitted with the Income Tax Authorities which has been held to be as not proper - HELD THAT:- Inasmuch as, the revenue’s entire case is based upon the profit and loss accounts read with the 26AS Form and the service tax stands confirmed by invoking the longer period of limitation, the impugned order of Commissioner (Appeals) is not sustainable on limitation itself. Appeal allowed - decided in favor of appellant.
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