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    <title>2018 (4) TMI 969 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue&#039;s appeal and granting consequential benefits to the respondent-assessee. The judgment focused on the validity of the show cause notice in invoking the extended period of limitation for service tax demands. The decision favored the respondent, emphasizing the need for proper assessment and adherence to legal provisions in tax matters.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue&#039;s appeal and granting consequential benefits to the respondent-assessee. The judgment focused on the validity of the show cause notice in invoking the extended period of limitation for service tax demands. The decision favored the respondent, emphasizing the need for proper assessment and adherence to legal provisions in tax matters.</description>
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