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    <title>2025 (11) TMI 435 - CESTAT ALLAHABAD</title>
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    <description>CESTAT allowed the appeal, holding the show-cause notice dated 04.01.2011 for the period 01.01.2006-14.10.2008 was barred by limitation. The tribunal found no evidence of suppression or misstatement with intent to evade service tax that would justify invoking the extended period. Although part of the demand had been confirmed after adjustments, the appeal was decided on limitation grounds and the tribunal did not address the substantive merits or quantification of the demand.</description>
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      <description>CESTAT allowed the appeal, holding the show-cause notice dated 04.01.2011 for the period 01.01.2006-14.10.2008 was barred by limitation. The tribunal found no evidence of suppression or misstatement with intent to evade service tax that would justify invoking the extended period. Although part of the demand had been confirmed after adjustments, the appeal was decided on limitation grounds and the tribunal did not address the substantive merits or quantification of the demand.</description>
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