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    <title>2012 (6) TMI 457 - CESTAT, New Delhi</title>
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    <description>The Tribunal held that the show cause notice for non-payment of service tax on the service provided by the appellant to M/s Rajasthan State Mines and Minerals Ltd. was time-barred due to a previous notice on the same grounds. As the extended limitation period could not be invoked for the subsequent period, the demand was deemed unsustainable on limitation grounds. Therefore, the impugned order was set aside, and the appeal was allowed, without addressing the question of whether the service was taxable as rent a cab operator&#039;s service.</description>
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    <pubDate>Fri, 13 Apr 2012 00:00:00 +0530</pubDate>
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      <title>2012 (6) TMI 457 - CESTAT, New Delhi</title>
      <link>https://www.taxtmi.com/caselaws?id=214145</link>
      <description>The Tribunal held that the show cause notice for non-payment of service tax on the service provided by the appellant to M/s Rajasthan State Mines and Minerals Ltd. was time-barred due to a previous notice on the same grounds. As the extended limitation period could not be invoked for the subsequent period, the demand was deemed unsustainable on limitation grounds. Therefore, the impugned order was set aside, and the appeal was allowed, without addressing the question of whether the service was taxable as rent a cab operator&#039;s service.</description>
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      <pubDate>Fri, 13 Apr 2012 00:00:00 +0530</pubDate>
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