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2018 (8) TMI 809 - AT - Service TaxTime Limitation - the period involved is 2011-12 and the date of SCN is 26.05.2015 - no malafide intent - Held that:- Admittedly the entire facts have been taken by the audit from the assessee’s record, thus substantiating their plea that everything was being reflected in the books of accounts - It is well-settled that in such a scenario no mala fide can be attributed to the appellant so as to justifiably invoke the longer period of limitation - appeal allowed - decided in favor of appellant.
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