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2017 (2) TMI 843 - AT - Service TaxBusiness Auxiliary Services - suppression of the value of services - invocation of Section 73(3) of FA - Held that: - It is settled law that if new category of services is introduced the same is taxable from that date and are not covered any of existing services. Hence it cannot be said that appellant had acted in a mala fide manner is not discharging the Service Tax on the amount received for recovery of dues - appeal rejected - decided against Revenue.
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