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    <title>2018 (2) TMI 1031 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner(Appeals)&#039;s decision to restrict a service tax demand against a consulting engineer services provider. The Tribunal rejected the Revenue&#039;s appeal, ruling that the Department was precluded from invoking the suppression clause for an extended time limit due to multiple show-cause notices already issued. The decision focused on interpreting show-cause notices, suppression clause invocation, and justifying the limited service tax demand within a normal one-year period.</description>
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      <description>The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner(Appeals)&#039;s decision to restrict a service tax demand against a consulting engineer services provider. The Tribunal rejected the Revenue&#039;s appeal, ruling that the Department was precluded from invoking the suppression clause for an extended time limit due to multiple show-cause notices already issued. The decision focused on interpreting show-cause notices, suppression clause invocation, and justifying the limited service tax demand within a normal one-year period.</description>
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