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2008 (10) TMI 178 - AT - Service TaxCommissioner (Appeals) in the impugned order concluded that under CEA or Finance Act 1994, Revenue cannot proceed against the dissolved firm for recovery of the differential service tax alleged to have been under assessed by exclusion of cost of materials utilized in providing service of photography - there has been no suppression of facts, as the respondents had been filing the ST-3 returns regularly - moreover, no action taken when respondents surrendered Registration Certificate - impugned order holding larger period not invocable, is correct - further, held that cost of materials is not includible
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