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2009 (12) TMI 314 - CESTAT, BANGALORELimitation- the appellant had been registered with the department as a provider of or ‘cargo handling services with effect from 16-8-2002. The appellants had wrongly described the service rendered by them as ‘stevedoring’ in their application instead of ‘port services or ‘cargo handling service’. Thus SCN issued for demanding service tax and penalty. Held that- it cannot hold that the department was not aware of the nature of activity undertaken by the appellants when it was issued a registration certificate in August, 2002. There fore, as rightly argued by the “ appellants, the show cause notice basic to the proceedings issued in July, 2006 is barred by limitation. The demand of service tax is not sustainable, the demand for interest and penalties imposed are also not sustainable. Accordingly, the impugned order set aside and the appeal is allowed.
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