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2021 (6) TMI 1043

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..... ed - HELD THAT:- Admittedly, the issue involved is factual and there is a clear finding in the impugned order to the effect that break up of service charge received by the petitioner during the period in question have not been produced by them - The reply filed also does not contain the bifurcation of the amounts liable to service tax and the reimbursable expenses, which are excludible. In the ab .....

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..... appeals, if filed within the period as aforesaid, will be taken on file by the Appellate authority without reference to limitation, but ensuring all other statutory conditions and considered on merits and in accordance with law - petition disposed off. - W.P. No.11268, 10179 & 10178 of 2020, WMP.Nos.12376,, 12378 & 13735 of 2020 - - - Dated:- 17-6-2021 - Honourable Dr. Justice Anita Sumanth .....

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..... eals in order that these factual aspects may be looked into. 3. Hence, in line with the decision of the Supreme Court in a series of judgments, viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg another (Civil Appeal No.4085 of 2020 dated 17.12.2020) extending the limitation for filing of .....

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