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    <title>2012 (7) TMI 811 - Cestat, New Delhi</title>
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    <description>Service tax demand for the relevant period was challenged as time-barred because the extended limitation period had been invoked on allegations of suppression. CESTAT followed its earlier decisions and the Board circular to hold that, on the same issue for the relevant period, the extended period of limitation was not available for raising service tax demand. The demand was therefore held barred by limitation and set aside in favour of the assessee.</description>
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      <description>Service tax demand for the relevant period was challenged as time-barred because the extended limitation period had been invoked on allegations of suppression. CESTAT followed its earlier decisions and the Board circular to hold that, on the same issue for the relevant period, the extended period of limitation was not available for raising service tax demand. The demand was therefore held barred by limitation and set aside in favour of the assessee.</description>
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