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2009 (9) TMI 51 - AT - Service TaxExtended period of limitation – demand under section 73(1) – held that - verification of the records resulted in the Department coming to know that the assessees did not disclose receipt of service charges for the second agreement for the White Cement Division - that five year period has been correctly invoked and applied against the assessees as the case falls within the provision of Section 731(1)(a) of the Finance Act, 1994 - the demand is not barred by limitation – penalty set aside on the ground that assessees are not physically handling the goods and that they are paid commission on the basis of the quantum of goods dispatched by M/s. Grasim Industries Ltd. for which the assessees are responsible upto the settlement of accounts and therefore they are not carrying out any clearing and forwarding operations
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