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2017 (10) TMI 140 - AT - Service TaxValidity of SCN - merger of two SCN - Extended period of limitation - proviso to Sub-section (1) of Section 73 of the Finance Act, 1994 - Held that: - the show cause notice for the extended period cannot be issued on the same facts if earlier show cause notice on the same facts has been issued - both the show cause notices dated 17.03.2010 and 17.05.2010 are not sustainable - appeal allowed - decided in favor of appellant.
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