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2017 (3) TMI 613 - AT - Service TaxImposition of penalty u/s 78 of FA, 1994 - non-payment of service tax on Erection commissioning and Installation services - extended period of limitation - Held that: - there no evidence of mens rea as there is intention to evade payment of service tax - mere failure to take registration or mere non-filing of returns cannot be considered as suppression of facts - penalty waived invoking section 80 - appeal dismissed - decided against Revenue.
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