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2017 (6) TMI 766 - AT - Service TaxReverse charge mechanism - benefit of N/N. 18/2009-ST dated 07.07.2009 - denial on the ground that during the period 2012-2013 although the appellant has filed EXP-1 for the period 2012-13 but the EXP-2 has not been filed - Held that: - similar issue decided in the case of Malwa Industries Ltd. [2009 (2) TMI 41 - SUPREME COURT], wherein the Hon’ble Apex Court held that the substantial benefit of notification cannot be denied for merely procedural lapse - the appellant is entitled for benefit of N/N. 18/2009-ST dated 07.07.2009 - appeal allowed - decided in favor of appellant.
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