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    <title>2019 (2) TMI 1857 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the Central Government Educational Institution, holding that no mala-fide intent could be attributed to them for invoking the longer period of limitation. The demand for Service Tax beyond the normal period was deemed unsustainable, and the penalty imposed was set aside. The Tribunal upheld the demand within the normal period, along with interest, while dismissing the demand beyond the normal period and the penalty.</description>
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