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2019 (7) TMI 572 - CESTAT MUMBAIExtended period of limitation - validity of subsequent SCN issued by invoking extended period - cum-tax benefit - HELD THAT:- The Appellant is entitled to cum duty benefit - there is a small difference in the taxable amount shown by the Appellant on which they have paid service tax on the gross amount as they have calculated the tax on cum duty basis. It is an admitted fact that the Appellant has not collected Service Tax separately and accordingly, the Commissioner (Appeals) has rightly allowed the cum duty benefit. Under the facts and circumstances that the Department was having knowledge of the affairs of the Appellant in view of the earlier show cause notice dated 22.10.2012, the subsequent show cause notice is held to be bad invoking the extended of limitation. Appeal allowed - decided in favor of appellant.
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