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2018 (10) TMI 406 - DELHI HIGH COURTExtended period of limitation - Section 73(1) of the Finance Act, 1994 - assessment of Service Tax - Business Auxiliary Services - Held that:- The CESTAT was influenced, as is apparent from the reading of the order, by the prevailing confusion between the nature and content of the two taxable incidents i.e. the definition between “business auxiliary services”, which insisted from 2003 and “business support services”, which was a fresh levy introduced w.e.f. 01.05.2006. Concededly, the assessee was filing his assessment returns after 01.05.2006 when business support service was introduced. The mere advertence to the possibility of service tax – without any material or evidence – or even a finding that such service tax had been collected by the assessee during the past, cannot per se amount to a conclusion that it had practiced fraud or misrepresentation - invocation of extended period not justified. Appeal dismissed - decided against Revenue.
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