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2018 (11) TMI 453 - AT - Service TaxTime limitation for filing appeal - Demand of Interest on the late payment of service tax - Held that:- The Commissioner (Appeal), in the impugned order has not considered the aspect of limitation as demand is raised for the period from 2009 to 2012, vide the impugned Show Cause Notice on 29/1/2017 - the demand is well beyond the period of time limit prescribed under Section 73(1) of the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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