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2018 (8) TMI 329 - AT - Service TaxExtended period of Limitation - demand on reconciliation of documents carried out during the course of departmental audit - invocation of proviso to Section 73 of the Finance Act, 1994 - Held that:- Absolutely no justification has been given in the SCN for supporting the allegation of suppression. The tax demand has been raised only as a result of the discrepancy noticed at the time of audit - the invocation of extended time limit is without any justification - appeal allowed - decided in favor of appellant.
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