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2017 (7) TMI 681 - CESTAT NEW DELHIClassification of service - Computerized Reservation System (CRS) service - incentives provided to the appellant for increase in usage of their CRS - whether fall under Business Auxiliary Services or not? - extended period of limitation - penalty - Held that: - t the issue regarding classification of CRS service under the category of Business Auxiliary Service has already been decided - the issue regarding levy of service tax on CRS was not free from doubt and accordingly, suppression of facts with intent to evade payment of service tax cannot be levied against the appellant. Therefore, the extended period of limitation invoked in this case cannot be sustained. The demand of service tax liability should be confined to the normal period - Since, there is no suppression of facts, penalty imposed under Section 78 on the appellant cannot be sustained - appeal allowed - decided partly in favor of appellant.
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