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2016 (10) TMI 913 - CESTAT NEW DELHICable operator services - extended period of limitation - whether the gross amount received including the amount paid to MSO required to be taxed apart from the amount of commission on which tax is already discharged? - correct value as per ST-3 returns - Held that: - The appellate authority has relied upon the fact that the assessee was continuously filing the return with the department only reflecting the commission as value of the services, which fact leads to inevitable conclusion that there was no suppression or mis statement on the part of the assessee and such reflection of only commission as the value of the taxable value of the services was on account of confusion in the arena - In the absence of positive evidence, in our view, he has rightly held to be barred by limitation - demand against the assessee not sustainable - appeal disposed off - decided against Revenue.
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