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2015 (12) TMI 81 - CESTAT NEW DELHIValuation - Service of Maintenance or repair - non-inclusion of cost of various material - Held that:- Demand stands raised from the period 16.06.05 to 31.03.07 by way of issue of Show Cause Notice dt.01.02.08. Though the Commissioner has held against respondent on the point of limitation but they have filed Cross Objection Application which have to be treated as appeal. It is further noticed that during the relevant period there were various decisions in favour of the assessee. The issue of limitation stands decided by the tribunal in the number of decisions. It was held that when there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available. - part of the demand would fall within the limitation period for which the matter is being remanded for quantification of the demand. As we already held that there was no suppression on the part of the respondent, no penalty would be imposable upon them - Appeal disposed of.
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