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    <title>Waterfront Royalty Tax: Extended Assessment Period Lacks Justification, Prima Facie Case Made Against Tax Liability Extension.</title>
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    <description>Service tax on waterfront royalty and way leave facility compensation - invocation of extended period is not based on a strong ground and the appellant has been able to make out a prima facie case as far as extended period is concerned - AT</description>
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      <description>Service tax on waterfront royalty and way leave facility compensation - invocation of extended period is not based on a strong ground and the appellant has been able to make out a prima facie case as far as extended period is concerned - AT</description>
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