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    <description>The Tribunal allowed the rectification of mistake application by Venkateshwara Hatcheries Pvt. Ltd., incorporating cited case laws supporting the extended period of limitation invocation. The judgment addressed non-consideration of case laws, service tax liability, and deliberate evasion of duty payment, emphasizing mandatory registration under the Service Tax Act. The Commissioner&#039;s observations supported the deliberate nature of the act to evade tax payment, justifying the penalty imposition. The decision highlighted the importance of compliance with tax obligations and the consequences of deliberate attempts to evade payment.</description>
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