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2008 (11) TMI 152 - AT - Service TaxWhether the demand of service tax for the period from 10-9-2004 to 28-2-2005 is barred by time or not - Respondents took out the registration in September 2004 but paid tax on 16-6-2005 when there was further amendment to the definition of ‘Business Auxiliary Service’ – assessee had a bona fide belief that their activity would not subject to service tax with effect from 10-9-2004 i.e. date of earlier amendment - Respondents had informed the Department even in the year 1998 all the processes undertaken by them - no suppression of facts for invocation of the extended period
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