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2018 (8) TMI 801 - AT - Service TaxTime Limitation - Renting of Immovable Property Service - SCN was issued on 24.09.2012 while period of demand is 01.06.2007 to 31.03.2010 which is entirely beyond the normal period of one year - Held that:- The Commissioner (Appeals) has invoked Section 80 implies that there was no willful mis-statement or suppression of fact or deliberate evasion of service tax in this case, in which circumstances, extended period cannot be invoked rendering the entire demand time barred - extended period cannot be invoked - appeal allowed - decided in favor of appellant.
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