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2010 (9) TMI 104 - AT - Service TaxLimitation- The revenue imposed service tax and penalties on the assessee after expiry of limitation period with a charge that assessee suppressed the facts with intent to evade duty. Commissioner (Appeals)deleted the penalty u/s 78 as the intent to evade duty could not be proved. Tribunal held that when there was no intent to evade duty then demand could not be raised after limitation period.
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