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    <title>2012 (12) TMI 423 - CALCUTTA HIGH COURT</title>
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    <description>The court observed that the show-cause notice for service tax dues was likely barred by limitation as it was issued after one year, with vague reasons for invoking the extended period. The court emphasized that the Commissioner lacked jurisdiction to issue the notice beyond the prescribed limitation period and granted an interim order restraining the respondents from acting on the notice pending further proceedings. The court indicated that there were insufficient specific allegations of fraud or suppression in the notice.</description>
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    <pubDate>Fri, 28 Sep 2012 00:00:00 +0530</pubDate>
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      <title>2012 (12) TMI 423 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=219408</link>
      <description>The court observed that the show-cause notice for service tax dues was likely barred by limitation as it was issued after one year, with vague reasons for invoking the extended period. The court emphasized that the Commissioner lacked jurisdiction to issue the notice beyond the prescribed limitation period and granted an interim order restraining the respondents from acting on the notice pending further proceedings. The court indicated that there were insufficient specific allegations of fraud or suppression in the notice.</description>
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      <pubDate>Fri, 28 Sep 2012 00:00:00 +0530</pubDate>
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