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2013 (12) TMI 324 - AT - Service TaxWaiver of pre-deposit - Stay of recovery - Demand of service tax - Denial of Cenvat credit on Employees Group Health Insurance Service and Construction Service - Nexus between output services and input service - Held that:- Commercial Coaching and Training Centre was not exclusively used for rendering ‘output services’ during the material period. It was as well used as in-house mechanism for training the new recruits of the company - in the context of determining penal liability of the appellant under Section 78 of the Finance Act, 1994, the adjudicating authority recorded a finding to the effect that the ingredients for such a penalty under Section 78 did not exist in the case. There is no independent finding in the impugned order with reference to the proviso to the Section 73(1) of the Act. Prima facie, ingredients for a penalty under Section 78 and for invoking the extended period of limitation under the proviso to Section 73(1) being identical, the learned counsel has made out a case against the demand of duty for the extended period - Assessee directed to make a pre deposit - Partial stay granted.
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