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2015 (7) TMI 1008 - AT - Service TaxRenting of immovable property service - Invocation of extended period of limitation - Held that:- As said finding of the learned Commissioner (Appeals) has attained finality, wherein it has been held that there is no mens rea involved in the present case, therefore, relying on the decision of Bombay High Court in the case of Saswad Mali Sugar Factory Ltd.(2013 (11) TMI 1009 - BOMBAY HIGH COURT ), I hold that the extended period of limitation is not invokable. Therefore, demands confirmed by invoking the extended period are set aside - Decided partly in favour of assessee.
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