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2016 (11) TMI 515 - AT - Service TaxLevy of tax - imposition of penalty - time bar - Scientific and Technical Consultancy Service - reverse charge mechanism - Held that: - As the appellant is not contended the classification of the service nor its liability to remit service tax as the recipient of the Scientific or Technical Consultancy service and remittance of service tax and availing credit for the input service. As however, the only contend the appellant is that it is the revenue's, situation whatever they would have paid service tax, they were entitled to take cenvat credit the same immediately. In that circumstances, the extended period of limitation is not invokable. I have seen that in the balance sheet, the appellant is disclosed the receipt of the records payment of services. The same has been accepted by the department. In that circumstance, extended period of limitation is not invokable - the service tax for the extended period of limitation is not sustainable and no penalty is imposable on the appellant - appeal allowed.
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