Extended Limitation Period u/s 73(1) Inapplicable for Service Tax Demand Against Appellant.

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....Extended period of limitation - Merely because the Appellant collected an amount inclusive of taxes does not mean that service tax was included because there are many other taxes that are required to be paid - thus, it is not possible to sustain the demand of service tax raised against the Appellant as the extended period of limitation contemplated under the proviso to section 73(1) of the Finance Act could not have been invoked. - AT....