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2014 (7) TMI 662

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..... egory of services rendered and they would not be covered under the Service Tax - Show cause notice was issued to the appellant on 13.04.2010 for the period October 2004 to March 2006 - Held that:- the period relates to time before the letter of the office of the Commissioner was withdrawn on October 27, 2006. On such basis, the Tribunal was of the opinion that when the Department itself was in dou .....

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..... or short) dated June 5, 2012 See page [2013] 64 VST 431. Following questions have been framed for our consideration: (A) In the facts and circumstances of the case whether the CESTAT, WZB, Ahmedabad, is justified in setting aside the demand of service tax only on the ground of limitation without examining the merits of the case? (B) Whether the CESTAT, WZB, Ahmedabad, is justified in holdin .....

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..... October 27, 2006. The period under dispute is between October 2004 to March 2006 for which a showcause notice was issued on April 13, 2010. Thus, the period relates to time before the letter of the office of the Commissioner was withdrawn on October 27, 2006. On such basis, the Tribunal was of the opinion that when the Department itself was in doubt regarding the taxability of service in question, .....

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