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2008 (3) TMI 276 - AT - Service TaxIn L.H. Sugar Factory Ltd. it was held that SCN issued u/s 73 was not maintainable in case of entities who were not liable to file service tax returns u/s 70 but u/s 71A and that section 73 did not cover cases of liability u/s 71A – in view of above case, commissioner allowed the assessee appeal – impugned revenue’s appeal against decision of commissioner both on merits as well as time bar, is dismissed
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