Show Cause Notice Fails to Invoke Extended Limitation Due to Missing Allegations u/s 73 of the Act.

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....Extended period of limitation - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor contravention of any provisions or rules to evade payment of service tax - The ingredients of Section 73 of the Act are conspicuously absent in the SCN.....