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2017 (8) TMI 440 - AT - Service TaxShort payment of tax - extended period of limitation - case of appellant is that Revenue was aware of the short payment in the year 2004 and therefore, extended period of limitation cannot be invoked - Held that: - the knowledge of Revenue after the evasion has taken place, is irrelevant for invocation of extended period of limitation - appellant arguement on limitation fails. Adjustment of amount already paid - case of appellant is that they have already paid the entire amount of duty and therefore, same should be adjusted against the demand made - Held that: - The appellants have not given any evidence to link the said payment with the service tax leviable during 14/05/2003 to 28/05/2003. In the absence of any evidence to link the two together, it is not the possible to allow adjustment of the said amount against the duty leviable. Appeal dismissed - decided against appellant.
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