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2013 (11) TMI 1009 - HC - Service TaxCESTAT dismissed the appeal on account of failure to fulfill its direction to the Appellant to deposit the entire amount of service tax - extended period of limitation - Held that:- Once the Commissioner (Appeals) has come to a finding that for the relevant period, there was genuine cause for confusion regarding the correct legal position and also scope for doubt about the service tax liability on GTA as the 'Commercial concern' for nonimposition of penalty then the same cause is also to be factored in to conclude that extended period of limitation cannot be invoked. Even if the finding that there was sufficient cause for nonpayment of service tax was rendered in the context of Section 80 of the Act (as it stood at the relevant time). Accordingly, the order dated 3 July 2013 and the order dated 14 May 2013 of the Tribunal directing predeposit of Rs.10,04,928/are set aside. Further, the Tribunal is directed to hear the appellant's appeal from order dated 17 October 2012 of Commissioner (Appeals) on merits without insisting any predeposit.
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