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Extended Limitation Period Valid for Service Tax Recovery from Airport Entry Charges Collector, Rules Court.

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Full Text of the Document

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....Airport service - sale of entry ticket at the airport - in terms of the agreement with the Airport Authority of India the appellant was allowed to recover the entry charges alongwith service tax. The Airport Authority of India also have clarified the issue to the appellant regarding payment of service tax - the extended period of limitation has been rightly invoked. - AT....