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2014 (1) TMI 203 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Invokation of extended period of limitation - Bar of limitation - Held that:- extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. The word ‘commercial concern’ under Section 65(105)(zzb) of Finance Act, 1994 was substituted with the word ‘Any person’ with effect from 01.05.2006. Appellant started paying Service Tax after availing the admissible value based exemption. Even services rendered prior to 01.05.2008 and amount received after 01.05.2006 was not required to be charged to Service Tax. Under the above facts and circumstances, no suppression or mis-statement with intention to evade payment of Service Tax can be attributed on the part of the appellant - Therefore, extended period of five years cannot be invoked - Decided in favour of assessee.
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