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    <title>Issue of SCN - Service tax with interest deposited before SCN issued</title>
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    <description>Authorities issue show cause notices despite prior payment of service tax and interest by invoking the exclusion for matters subject to an extended limitation period and alleging suppression, misrepresentation or fraud to sustain demands for tax, interest and penalty; taxpayers must contest the factual basis for the extended limitation exclusion and resultant penalty through the administrative and appellate process, while tribunals do not issue show cause notices.</description>
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      <title>Issue of SCN - Service tax with interest deposited before SCN issued</title>
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      <description>Authorities issue show cause notices despite prior payment of service tax and interest by invoking the exclusion for matters subject to an extended limitation period and alleging suppression, misrepresentation or fraud to sustain demands for tax, interest and penalty; taxpayers must contest the factual basis for the extended limitation exclusion and resultant penalty through the administrative and appellate process, while tribunals do not issue show cause notices.</description>
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