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    <title>2022 (5) TMI 967 - Supreme Court</title>
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    <description>The court concluded that the assessee was liable to pay service tax for the manpower recruitment and supply services provided by the overseas entity through seconded employees for the normal periods covered by the show cause notices. However, the court deemed the invocation of the extended period of limitation unjustified, setting aside the CESTAT&#039;s order and restoring the commissioner&#039;s orders, excluding the liability for the extended period. The appeals were partly allowed, with no order on costs.</description>
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      <description>The court concluded that the assessee was liable to pay service tax for the manpower recruitment and supply services provided by the overseas entity through seconded employees for the normal periods covered by the show cause notices. However, the court deemed the invocation of the extended period of limitation unjustified, setting aside the CESTAT&#039;s order and restoring the commissioner&#039;s orders, excluding the liability for the extended period. The appeals were partly allowed, with no order on costs.</description>
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