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2018 (9) TMI 1506 - AT - Service TaxLegal Consultancy Service - services received from foreign based Legal Firm M/s Hill Dickinson LLP - intent to evade not present - Extended period of Limitation - Held that:- There was no intention on the part of the appellant to evade payment of Service Tax. Therefore, the extended period was not invocable - entire demand was beyond the normal period of limitation and is set aside - appeal allowed - decided in favor of appellant.
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