Service Tax Demand Barred by Limitation: No Allegations of Fraud or Misstatement in Show Cause Notice (Section 73, Finance Act 1994.

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....Extended period of limitation - It is pertinent to mention here, that in the show cause notice itself no allegations of fraud collusion, misstatement or suppression of facts have been stated against the respondent, therefore, the demand is barred by limitation under Section 73 of the Finance Act, 1994 - HC....