2005 (12) TMI 38

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..... ). While passing impugned order the Commissioner (Appeals) has considered the plea made by the respondents that the demand was time barred in terms of sub-section 1 of Section 73(1)(a) and thereafter, reflexed the period of demand modifying the Order-in-Original. As the SCN was issued on 11-6-2001, the Commissioner (Appeals) took into account the month of April 96 for calculating the demand since .....

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..... s as under: "For the proposes of this section, "relevant date" means. (i) In the case of taxable service in respect of which service tax has not been levied or paid or has been short-levied or short-paid;  (a) where under the rules made under this Chapter a periodical return, showing particulars of service tax paid during the  period to which the said return relates, is to be filed b .....

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