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2017 (3) TMI 179 - AT - Service TaxExtended Period of Limitation - commercial or industrial construction service / works contract service - Penalty - Held that: - the clear facts about the intimation given by the appellant and various communications in which the activities have been brought to the notice of the Department on more than one occasion, there is no justification to invoke the proviso to Section 73 (1) of the Finance Act, 1994, in the present facts of the case. We also note that all the work executed by the appellants are in the nature of composite works contracts - As pointed out by the learned Counsel by the appellant, the matter is resolved only by the decision of Hon'ble Supreme Court by order dated 20/08/2015 in Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] - Appeal allowed.
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