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    <title>Service Tax - Issue of Show Cause Notice beyond One Year – Maintainability</title>
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    <description>Tribunal found the show cause notice deficient because it did not plead facts justifying the extended limitation period, namely suppression of facts, wilful misstatement or intent to evade service tax; higher court authority requires such specific pleading before a notice for a period beyond one year may be issued.</description>
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      <description>Tribunal found the show cause notice deficient because it did not plead facts justifying the extended limitation period, namely suppression of facts, wilful misstatement or intent to evade service tax; higher court authority requires such specific pleading before a notice for a period beyond one year may be issued.</description>
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