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2018 (3) TMI 1009 - AT - Service TaxBusiness Auxiliary Service - reverse charge mechanism - demand on the premise that the appellant did not get registered themselves under the Business Auxiliary Service by issuance of the show cause notice dated 24.04.2009 by invoking extended period of limitation - Held that: - the Hon’ble High Court observed in the case of Indian National Shipowners Association V. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT], that the extended period of limitation is not invokable. As the extended period of limitation is not invokable, no penalty is imposable on the appellant. Appeal disposed off.
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