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2018 (5) TMI 674 - AT - Service TaxExtended period of limitation - intent to evade not present - Advertising Agency’s Service - Held that: - the demand SCN raised in the period 2005-06 and 2006-07 in the year 2010. Thus the entire period falls outside the normal period of limitation - it can be reasonable concluded that there was no intention to evade payment of duty at the bonafide believe at they were not liable to pay duty - appeal allowed on the ground of limitation.
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