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2019 (6) TMI 1683 - CESTAT KOLKATALevy of penalty - service tax along with interest paid paid before issuance of SCN - Management Consultancy services - period 2002-03 to 2007-08 - Intent to evade tax or not, appellant being PSU - extended period of limitation - HELD THAT:- In the Show Cause Notice as well as in the impugned adjudication order, there is no positive evidence to show that service tax has been intentionally not paid except that mere allegation of suppression has been made to invoke the extended period of limitation. In view thereof, there are no case of suppression and hence, set aside the demand of service tax confirmed for the period covered under the extended period of limitation. Since this is not a case of suppression, imposition of penalties under Section 77 and 78 are also set aside in view of Section 80 of the Act. The appeal is thus allowed by way of remand for limited purpose of calculation of service tax leviable for normal period of limitation on cum-tax basis.
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