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2014 (12) TMI 614 - AT - Service TaxInvocation of extended period of limitation - Repairs and Maintenance Services - Small scale exemption under Notification 6/2005-ST with effect from 16.06.2005 - Held that:- Adjudicating authority has clearly stated that there was interpretation of law involved and he extended the benefit of Section 80 of Finance Act, 1994 for not imposing any penalty. It clearly shows that the ingredients required for invoking extended period are not present in this case. Indeed in the entire adjudication order there is no word as to how the extended period is invocable. As such we find that the extended period is not invocable in this case - It is also seen that the adjudicating authority categorically stated that it was not possible to check each and every entry running into thousands and then summarily went ahead and confirmed the impugned demand. It is to mention that once the appellant contended that the demand raised was untenable because the difference between the figures of their ledger and in their ST-3 return was for the reason mentioned earlier, a clear finding was required to be given by the adjudicating authority instead of brushing it aside on the ground that it was not possible to verify their claim. - Matter remanded back - Decided in favour of assessee.
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