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2018 (6) TMI 585 - AT - Service TaxValidity of second SCN - Invocation of Extended Period of Limitation - Held that:- Present SCN is issued for the same service provided by the same appellant, for which earlier SCN was issued which was adjudicated also. Further, the present SCN is issued with invocation of extended period - The law does not allow issue of demand on the same service, from the same assessee, for the same period, for more than one time - impugned SCN not sustainable - appeal allowed - decided in favor of appellant.
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