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2009 (3) TMI 42 - AT - Service TaxAppellant submit that SCN invoked Section 11 of CEA to demand the service tax not paid - submission that demand was wrongly confirmed under an irrelevant section i.e. under Section 66(1) of Service Tax Act, 1994 as Section 66(1) of the Finance Act is the charging section and not a Machinery for recovering tax not paid – further larger period has been invoked without substantiating the allegation of suppression – demand is not sustainable owing to the deficiencies in the proceedings
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