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2016 (5) TMI 1079 - CESTAT CHENNAIExtended period of limitation - Contract for outdoor catering services - non-registration and non-payment of tax - Held that:- The show cause notice merely states that the appellant had willfully suppressed the facts of provision of taxable service without elaborating as to what was the suppression. In para 8 of the notice, with regard to the proposal for penalty under section 78, it has been alleged that the appellant willfully suppressed the taxable value with an intention to evade payment of service tax. There is no elaboration or finding substantiating the said allegation. It is settled law that mere allegation unsupported by reasonable evidence thereof is per se unsustainable. The demand made under cover of extended period of limitation deserves to be set aside. This principle is equally applicable to the imposition of penalty under section 78 of the Finance Act. The invocation of extended period is unsustainable as the non-registration and non-payment of tax is a mere omission not traceable to guilty mind, a pre-requisite for such invocation. - Demand set aside - Decided in favor of assessee.
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