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2016 (1) TMI 848 - CESTAT NEW DELHIExtended period of limitation - Valuation - Real Estate Agent services - inclusion of administrative charges/transfer charges recovered by it from its clients - bonafide belief - Held that:- It is seen that the primary adjudicating authority in the impugned order has clearly noted that the appellant undoubtedly accounted for all the transactions in the statutory records. But the primary adjudicating authority held that the appellant was guilty of wilful misstatement/suppression of facts with intention to evade service tax as it never approached the Department to ascertain the details of their liability to pay service tax and the evasion would have gone undetected but for the investigation by the Department. In this regard it is pertinent to mention that in case of a bona fide belief about the non-taxability of certain transactions, the appellant would not approach Revenue for any clarification because clarification is sought only when there is some confusion/doubt. Matter remanded back - Extended period in this case is not invocable and therefore penalty under Section 78 ibid is also not sustainable - The appellant is eligible for the cum tax benefit. - Decided partly in favor of appellant.
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