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Service Tax Case: 2014 Show Cause Notice Overruled; Commissioner May Reassess Facts and Issue New Notice if Justified.

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Full Text of the Document

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....Validity of SCN - Invocation of extended period of limitation - show cause notice dated 6th January, 2014 is set aside with an option to the Commissioner to scrutinise all relevant facts in the light of this judgment and to issue another show cause notice, if the same is warranted in law - HC....

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