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2016 (9) TMI 1105 - AT - Service TaxInvokation of extended period of limitation - Section 73 of the Finance Act, 1994 - Demand - Held that:- the charges of suppression, misstatement etc. have not been specifically made therein for confirmation of service tax demand beyond the normal period of limitation prescribed in the statute. Further, in the adjudication order, the proviso to Section 73 has also not been invoked, justifying confirmation of the demand. Therefore, the proceeding initiated by the Department is barred by limitation of time. - Decided in favour of appellant
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