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2018 (8) TMI 1588 - AT - Service TaxTime Limitation - BAS - Sight formation and clearance service - failure to pay service tax - demand of service tax - Held that:- It is seen from the record that the Revenue has already raised for the same period for the services rendered to the same clients, where SCN was dropped on the ground of limitation - there is no infirmity in the view taken by the Commissioner (Appeals) that the demand raised afresh for the same period in a different category of service is hit by time bar - appeal dismissed - decided against Revenue.
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