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2009 (1) TMI 160 - AT - Service TaxAppellants have been discharging service tax under the category of CHA at the rate of 15% of the gross receipts in terms of Boards Circular No. 39/97 SCN alleging rendering of Cargo Handling Service, Port Service, Transportation Service, CHA Service - the Department had full knowledge of the activities carried out by the applicant suppression cannot be alleged notice ought to have been issued within normal period if payment of tax on 15% of gross value was considered as not correct - contention of appellant that the entire demand is time-barred, is acceptable stay granted
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