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    <description>The case involved appeals against the confirmation of demand of Service Tax and imposition of penalty for the periods 2004-05 to 2005-06 and 2007-2008. The issues were related to the invocation of the extended period of limitation and the nature of income under different heads. The court set aside the impugned orders, remanding the case to the original adjudicating authority for a fresh decision, directing a detailed examination of each head of demand confirmed by the Commissioner (Appeals) regarding the taxable nature of the income.</description>
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