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2016 (11) TMI 1478 - CESTAT KOLKATARepairing and maintenance service - Scope of service - Franchisee Service - Held that: - the appellants’ services became taxable under the category of ‘repairing and maintenance service’ w.e.f. 16.06.2005. The definition of ‘repairing and maintenance service’ has been changed w.e.f. 16.06.2005 - Mere delay in payment of service tax, in my opinion, cannot be construed as suppression or mis-declaration of facts with intent to evade payment of tax. Further, the bonafideness of the appellant is evident from the fact of their getting registered with the Service Tax Department soon after change in the scope of definition on repairing and maintenance service and also from the fact that the entire receipt relating to the repair and retreading of tyres during the relevant period, had duly been reflected in their audited balance sheet. Penalty u/s 77 upheld - penalty u/s 78 set aside - appeal allowed in part.
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