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2019 (6) TMI 126 - AT - Service TaxRecovery of interest - Extended period of limitation - whether for recovery of interest under Section 75 of the Finance Act, 1994, show cause notice could be issued invoking extended period of limitation? - HELD THAT:- The show cause notice is bad, both for invocation of extended period of limitation and also for non-invocation or non-mentioning of proper Section 73(1) with proviso - show cause notice is held to be non-maintainable - Appeal allowed - decided in favor of appellant.
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