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2017 (6) TMI 908 - AT - Service TaxExtended period of limitation - Commission to overseas commission agent - reverse charge mechanism - Held that: - As the issue of payment of service tax was in dispute, therefore, there is no malafide intention of the appellant in not paying the service tax - extended period not invocable - penalty also set aside - demand restricted to normal period - appeal allowed - decided partly in favor of appellant.
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