Tax Authority Can't Reassess Service Tax on Take-Away Food After Previous Decision by Commissioner (Appeals.

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....Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when the department has accepted the decision of the Commissioner (Appeals) that no service tax is leviable on take-away food items, it is not open to the department to take a contrary stand in this appeal - AT....