Service tax demand for one period not automatically valid for another; changes in law or facts must be considered.

Confirmation of demand of service on the basis of earlier period - The demand for period may not necessarily be confirmed on the basis of the demand for earlier period being confirmed, as there could be a change in law and/or the fact which the Petitioner would be able to point out at the time of personal hearing, which the Petitioner has specifically asked for. .....

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