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2018 (2) TMI 1053 - AT - Service TaxAdvertising service to Government Departments - non-payment of service tax - case of appellant is that since the first demand notice was issued invoking extended period, alleging suppression second demand notice invoking extended period is bad in law - Held that: - the principles laid down by the Hon'ble Supreme Court in Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA] is applicable to present case, where it was held that When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. Thus there was no suppression of facts on the part of the assessee/appellant. Appeal allowed - decided in favor of appellant.
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