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2008 (8) TMI 55 - CESTAT, CHENNAIRecipient of GTO services - during the period from 16-11-1997 to 1-6-1998 – SCN issued by invoking the extended period of limitation u/s 73 - Apex Court’s decision in L.H. Sugar Factories Ltd.,s case (supra) would govern the instant case and accordingly, as rightly held by the Commissioner (Appeals), the assessee had no liability to pay service tax under section 73 - when the assessee’s appeal stands allowed, they are entitled to the consequential relief of refund
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