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2019 (4) TMI 1959 - AT - Service TaxDemand of Interest and penalty - repair and maintenance services - under some mistaken belief they failed to discharge their service tax liability - wilful suppression of facts or not - bonafide belief or not - extended period of limitation - HELD THAT:- The appellant has failed to fully justify their bonafide belief to the non-taxability of the impugned services. Accordingly the extended period has been correctly invoked and consequent interest and penalties are also justified in this case. Appeal dismissed - decided against appellant.
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