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2018 (10) TMI 644 - AT - Service TaxExtended period of limitation - suppression of facts - demands based on Balance Sheet - case of appellant is that they have already paid the service tax and no further demand is maintainable - Held that:- The contentions of learned counsel for the appellant as recorded hereinabove are tenable in law - the subject show cause notice dated 11.7.2014 which was issued in extended period of limitation is not sustainable - appeal allowed - decided in favor of appellant.
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