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2018 (5) TMI 785 - AT - Service TaxRecovery of interest - Section 73 of Finance Act - time limitation - Held that: - in absence of invocation of the proviso to Section 73 of the Act, the Service Tax or the interest demand should be confined only to the normal period of one year - In this case, since the SCN was issued beyond one year from the date of payment of the short fall service tax amount, the same is barred by limitation of time. The interest demand cannot sustain on the ground of limitation - Appeal allowed - decided in favor of appellant.
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