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    <title>2023 (2) TMI 1426 - CESTAT MUMBAI</title>
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    <description>A service tax demand issued beyond the applicable normal limitation period was held unsustainable to that extent, and the portion raised after expiry of the 18-month period was set aside. The remaining demand, relating to service tax not paid on output service and falling within limitation, was upheld along with the related penalty. The impugned order was therefore interfered with only partially, resulting in maintenance of the balance demand and penal action against the assessee.</description>
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      <description>A service tax demand issued beyond the applicable normal limitation period was held unsustainable to that extent, and the portion raised after expiry of the 18-month period was set aside. The remaining demand, relating to service tax not paid on output service and falling within limitation, was upheld along with the related penalty. The impugned order was therefore interfered with only partially, resulting in maintenance of the balance demand and penal action against the assessee.</description>
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