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2024 (1) TMI 825 - CESTAT HYDERABADInvocation of extended period of limitation - execution of works contracts for the Government Department - it is alleged that relevant details were not provided with supporting documents before the Adjudicating Authority - HELD THAT:- Under the admitted facts and circumstances, almost the whole turnover of the Appellant is exempted, except the amount for construction of school building for Rs. 8,44,300/- which also qualifies for exemption under the Notification No. 33/2012-ST (SSI). It is further found that the services provided for the construction of road and for irrigation project are also exempted under Notification No. 25/2012-ST. - it is further found that the Show Cause Notice have been wrongly issued invoking the extended period of limitation, there being no element of any fraud, mis-representation or mis-statement in the facts of this case. The impugned order set aside - appeal allowed.
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