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2012 (11) TMI 1201 - CESTAT MUMBAIPenalty - Classification of services - Business Auxiliary services or Computer network services or intellectual property rights services? - Held that: - it is clear that right from December 2007 onwards the appellant's activities were known to the department and the department was confused under which category the service tax is leviable on the services received by the appellant. It was changed from BAS to Computer network services and finally to intellectual property rights service. In view of this factual position, the question of suppression of any facts by the appellant does not arise at all. Mere omission to furnish information does not amount to suppression of fact - extended period not invocable. The matter has to go back to the adjudicating authority to consider afresh the classification of the intellectual property rights received by the appellant under a particular category of IPR and the law which is applicable to such intellectual property in India - appeal allowed by way of remand.
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