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    <title>Court Dismisses Extended Tax Demand; No Penalty Due to Interpretative Nature of Service Tax Rate Revision.</title>
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    <description>Extended period of limitation - penalty - service tax rate was revised from 8% to 10.2% - the issue being of interpretation of law, longer period of demand cannot be invoked, hence the demand for the extended period was set aside - No penalty.</description>
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      <description>Extended period of limitation - penalty - service tax rate was revised from 8% to 10.2% - the issue being of interpretation of law, longer period of demand cannot be invoked, hence the demand for the extended period was set aside - No penalty.</description>
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