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2016 (11) TMI 785 - AT - Service TaxLevy of service tax on accrual basis - transaction with associated persons - when the debit/credit entry was made in the account in terms of Rule 6 of Service Tax Rules, 1994 - Held that: - I find that the issue is revenue neutral, in so far as the Service Tax paid by the appellant is available as credit to them. The issue is of interpretation. In these circumstances, no motives can be alleged and therefore, extended period of limitation cannot be invoked. In view of the above, the appeal is allowed.
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