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    <title>Appellant&#039;s Service Tax Error: Collected and Paid Instead of Recipient; Extended Period Demand Not Valid.</title>
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    <description>CENVAT Credit - input services for providing output service namely sponsorship service - Appellant has collected service tax wrongly from service recipient and paid to Central Government instead of the service recipient paying it directly to Central Government for sponsorship services - the demand raised for the extended period cannot sustain.</description>
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      <description>CENVAT Credit - input services for providing output service namely sponsorship service - Appellant has collected service tax wrongly from service recipient and paid to Central Government instead of the service recipient paying it directly to Central Government for sponsorship services - the demand raised for the extended period cannot sustain.</description>
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