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2016 (8) TMI 549 - HC - Service TaxMandap keeper services - Short-payment of service tax – bonafide belief - extended period of limitation - Section 73(a) of the Finance Act – Held that: - Tribunal has not rendered any findings so far as the appellant had not paid the service tax on the amounts disputed and he was under the bona fide impression that the halls were not fallen under the levy of service tax where certain kind of activities were to be held and therefore also it cannot be said that the appellant has deliberately evaded the service tax. The information was sought for under Section 71 of the Act and if such information was not supplied then the case would fall under Section 73(a), but the demand was called for in the year 2001 and on the basis of the information supplied, showcause notice came to be issued and thus the case of the assessee would not fall under Section 73(a) and it would fall under Section 73(b) of the Act. The tribunal has committed serious error by not considering the submissions made by the appellant. Appeal disposed off – decided in favor of appellant.
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