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2011 (2) TMI 377 - KARNATAKA HIGH COURTDemand - Time limitation - Storage and Warehousing Services and Cargo Handling Services - it is clear that the assessee did not get themselves registered. It is their contention the service rendered by them is not amenable to the Act - assessee having bona fide believed that the services provided by them do not attract service tax, they did not get themselves registered. The department also did not levy tax - it is clear the case falls under sub-section (1) of Section 73 and not under the proviso of the said Section - the period prescribed is one year prior to the date of the show cause notice. Beyond that period, it is clearly barred by time - Decided in favor of the assessee
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