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2017 (8) TMI 67 - AT - Central ExcisePenalty u/s 78 - case of appellant is that the period involved is 2003-2007 whereas the show cause notice has been issued on 30.10.2007. He argues that there was no wrong intention on the part of the appellant - extended period of limitation - Held that: - the business auxiliary service was brought within purview of service tax on 01.07.2003. Despite that, the appellant did not take registration and did not file any statutory returns. The appellant kept on suppressing the value of services, which were provided by them. The detection was made by the department on the basis of documents produced by the service receiver. Such documents revealed the suppression of value of taxable services rendered during the impugned period to the tune of ₹ 23,59,962/. Hence, in the SCN, the provisions of extended period have been correctly invoked. As such, the SCN has been issued within the statutory limit prescribed by the Act. As there is clear suppression, the penalty u/s 78 ibid has been correctly imposed on the appellant - appeal dismissed - decided against appellant.
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