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    <title>2019 (2) TMI 1562 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order that confirmed a substantial service tax demand and penalties against a telecommunication service provider. The Tribunal held that the extended period of limitation was not applicable as there was no willful misstatement, fraud, or suppression of facts by the appellant. By referencing a precedent case, the Tribunal concluded that the demand for recovery and penalties were not sustainable, leading to the overturning of the impugned order.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order that confirmed a substantial service tax demand and penalties against a telecommunication service provider. The Tribunal held that the extended period of limitation was not applicable as there was no willful misstatement, fraud, or suppression of facts by the appellant. By referencing a precedent case, the Tribunal concluded that the demand for recovery and penalties were not sustainable, leading to the overturning of the impugned order.</description>
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