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2014 (2) TMI 813 - AT - Service TaxDemand of service tax on the basis of difference between the value of the taxable services as reported in ST-3 return and as given in the balance sheet - non inclusion of value of material - extended period of limitation - levy of penalty - Held that: - there would be justification in the appellants plea that during the period of dispute, on account of conflicting decisions on this issue, there was a doubt and, therefore, based on a series of the judgment of the Tribunal on this issue, they paid the service tax only on the net value of the taxable service and it is this value which they reflected in the ST-3 returns. If this is so, the extended period of recovery of service tax would not be applicable and penalty under Section 78 also would not be attracted. But this point has nowhere been discussed either in the order-in-original or in the order-in-appeal. In view of this, the impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo decision - Decided in favor of assessee.
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