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    <title>2026 (8) TMI 1521 - SC Order</title>
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    <description>Service-tax issues concerning clearing and forwarding services include the limitation period for recovery proceedings under section 73, penalties under section 73(4A), and whether an acknowledgement of debt can affect limitation under the Limitation Act. The subject matter also addresses remand orders and the principle that estoppel cannot operate against a statutory provision. These issues concern the scope of statutory time limits, debt acknowledgement, and limits on reliance upon estoppel in service-tax matters.</description>
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