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2017 (4) TMI 153 - CESTAT NEW DELHIExtended period of limitation - non-payment of service tax - Held that: - The material facts, of the nature of service rendered by the appellant, the tax liability on such services were all in the knowledge of the Department. Timely follow up was not done for subsequent periods and that cannot be the basis for issuing another demand invoking suppression of fact etc - extended period not invoked. Imposition of penalties u/s 77 - Held that: - the SCN never proposed imposition of penalty under various sub-section/sub-clauses of Section 77 and the Original Authority traveled beyond the scope of SCN in imposing various penalties under the said section - penalties set aside. Appeal dismissed - decided against Revenue.
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