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2017 (7) TMI 63 - AT - Service TaxRefund claim - GTA services - reverse charge mechanism - extended period of limitation - Held that: - since the goods were exported by the appellant and the disputed service was utilized for exportation of the goods. Thus, the present case is entirely revenue neutral. Therefore, demand, if any, should be confined to the normal period provided under Section 73 ibid. Since the show cause proceedings were initiated beyond the normal period, I am of the considered view that the same is clearly barred by limitation of time - appeal allowed - decided in favor of appellant.
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