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2016 (3) TMI 716 - AT - Service TaxDemand of Service tax for the period 1997-1998 - Period of limitation - Recipient of GTA services - Held that:- the decision of the Larger Bench, which stand relied upon by the authorities below was considered by the Tribunal in the case of Kisan Sahkari Chini Mills vs. CST, NOIDA [2013 (5) TMI 57 - CESTAT, NEW DELHI] but there were various other decisions of various High Courts holding in favour of the assessee, on the point of limitation. The Hon’ble High Court decision would have preference over the Larger Bench decision of the Tribunal and by following the Hon'ble High Court decision, demands issued in 2004, for the period 1997-1998 are set aside. - Decided in favour of appellant with consequential relief
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