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2017 (6) TMI 1070 - CESTAT ALLAHABADWhether service tax have been rightly demanded from the appellant, who are manufacturer of Tractors on reverse charge basis, for alleged know-how received for manufacture of ‘3600 model tractors transmission’ from M/s Hema Traktor Sanayi, Turkey during the period 2006-07 - Held that: - it was observed from their balance-sheet for the year ended 31st March, 2007 that they have paid an amount of ₹ 20,77,705/- to M/s Hema Traktor Sanayi, Turkey for obtaining Technology, Patent, Design, which appeared to revenue comes under the ‘intellectual property right service’ and accordingly it appeared that they are liable to pay service tax on reverse charge basis. Whether the SCN dated 12/09/2008, issued invoking the extended period of limitation is sustainable? - Held that: - there is no element of suppression or contumacious conduct on the part of the appellant. The transaction was found duly recorded, in the books of accounts maintained in the ordinary course of business. In this view of the matter, the SCN for the extended period of limitation is not sustainable. Appeal allowed - decided in favor of appellant.
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