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2017 (11) TMI 348 - AT - Service TaxValidity of SCN - Time limitation - Held that: - the SCN was issued after a period of 5 years - the Adjudicating Authority has followed the Circular No. 58/2003, dated 20-5-2003. When it is so then we find no need to interfere with the impugned order and the same is sustained. The observations of adjudicating authority on Section 11D is not correct as Section 11D does not provide any rigid time limit. However, show cause notice under Section 11D has to be issued within reasonable period - appeal dismissed - decided against Revenue.
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