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2015 (1) TMI 86 - AT - Service TaxWaiver of pre-deposit - Commercial and Industrial Construction Service - Invocation of extended period of limitation - Held that:- Paryatak Bhavan owned and administered by the Andhra Pradesh Tourism Development Corporation does not appear to fall outside the purview of Commercial or Industrial Construction service primarily intended since there is admittedly a commercial activity of a hotel carried on in the premises. The material on record does not reveal that the activities in the Paryatak Bhavan are substantially for non-commercial or non-industrial purposes or are substantially for accommodating official/departmental establishments of the State. With regard to the extended period of limitation invoked for passing the adjudication order, the issue requires to be examined at the hearing of the appeal since much turns upon the surrounding facts and circumstances and as to whether petitioner’s failure to file Returns in the context of the self-assessment regime is founded on the basis of a genuine misconception of the petitioner’s liability or a mere uninformed or delusional assumption. - Partial stay grated.
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