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2012 (6) TMI 43 - AT - Service TaxDemands of service tax - Manpower Recruitment or Supply Agency's Service - Assistant Manager stated that they were not registered with the department under the above head and that they were going to take such registration - appellant received ₹ 9,62,98,816/- as gross amount for the taxable service rendered to the sugar factory - burden of service tax paid by the appellants was passed on to the sugar factories through 'Cenvatable' invoices and that credit thereof was taken by the latter. The learned counsel for the appellants has admitted this fact. This factual situation would also go to establish the admitted tax liability of the appellants Extended period of limitation - it was not necessary for the department to invoke the proviso to Section 73(1) ibid for demanding service tax from the assessee for the aforesaid period, which is within the normal period of limitation prescribed under Section 73(1) Penalty under Section 78 of the Finance Act, 1994 – Held that:- suppression of taxable value of the service cannot be sustained. penalty imposed under Section 78 of the Finance Act set aside Penalty under Section 77 of the Finance Act - assessees misrepresented facts in the ST-3 returns filed by them – Held that:- Section 77 as it stood during the material period provided for a penalty for those who failed to file return. The provision did not contemplate any penalty on any person for misrepresentation of facts in the return filed by him. Therefore, the proposal raised in the relevant show-cause notices and the decision taken by the learned Commissioner under Section 77 of the Finance Act, 1994 are both unsustainable. The penalties imposed on the appellants under Section 77 set aside. appeals are disposed of
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