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    <title>2018 (9) TMI 1271 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the Service Tax demand for Consulting Engineering Services amounting to Rs. 1.11 Crore for the period from 2005-06 to 2009-10, as the show cause notice invoking the extended period of limitation was deemed unsustainable due to overlapping with an earlier notice based on the same agreement. The appeal was allowed based on the precedent established by the Hon&#039;ble Supreme Court in a similar case, leading to the cancellation of the demand and penalty imposed by the Commissioner.</description>
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