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2011 (7) TMI 951 - CESTAT, BANGALOREDemand - Business Auxiliary Services - Period of limitation - Consequent to introduction of Service Tax on ‘Information Technology Services’ with effect from 16-5-2008, the applicants are paying the Service Tax under the said head in addition to paying VAT / Sales Tax as applicable - in view of the Commissioner’s finding regarding absence of guilty mind for warranting imposition of penalty under Section 78, invocation of extended period of limitation is not justifiable - Decided in favor of the assessee
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