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    <title>2007 (4) TMI 246 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad allowed multiple appeals challenging service tax demands for the period 16-11-97 to 2-6-98 following a retrospective amendment by the Finance Act, 2003. Show cause notices issued after the prescribed time were deemed time-barred, in line with previous rulings. The Tribunal emphasized the necessity of timely notices and the influence of legislative changes on tax obligations, affirming the importance of legal precedents in determining the enforcement of time limits for demands in tax disputes.</description>
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