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    <title>Issuance of Show Cause Notice for demanding service tax beyond the normal period of limitation of one year - co-operative society VS. commercial concern.</title>
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      <description>Section 73(3) requires proof of mala fide evasion before invoking the extended limitation for service tax show cause notices; genuine reasons or bona fide doubt on liability prevent issuance beyond the normal limitation, and a co operative society that is not a commercial concern cannot be treated as such for levy of Security Agency Services, rendering demands confirmed against it unsustainable.</description>
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