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    <title>2011 (3) TMI 895 - CESTAT, AHEMDABAD</title>
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    <description>The appeal filed by the Revenue was rejected by the Appellate Tribunal CESTAT, AHMEDABAD. The issue centered on the demand for service tax based on amendments to provisions in 2003-2004 and the time-limit for issuing show cause notices. The Tribunal held that the notice issued on 05.05.2008, beyond the one-year limit from the law&#039;s amendment date of 14.11.2004, lacked merit. The decision emphasized the significance of adhering to prescribed time limits for issuing show cause notices in tax matters, following legal precedents and interpretations of relevant laws.</description>
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      <link>https://www.taxtmi.com/caselaws?id=208035</link>
      <description>The appeal filed by the Revenue was rejected by the Appellate Tribunal CESTAT, AHMEDABAD. The issue centered on the demand for service tax based on amendments to provisions in 2003-2004 and the time-limit for issuing show cause notices. The Tribunal held that the notice issued on 05.05.2008, beyond the one-year limit from the law&#039;s amendment date of 14.11.2004, lacked merit. The decision emphasized the significance of adhering to prescribed time limits for issuing show cause notices in tax matters, following legal precedents and interpretations of relevant laws.</description>
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