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2018 (3) TMI 504 - AT - Service TaxRenting of immovable property service - Whether appellant is liable to pay service tax under the category of ‘maintenance of repair service’? - penalty - Held that: - the department had issued an earlier show cause notice on the very same set of facts and allegations. Therefore, they cannot allege suppression of facts with intent to evade payment of service tax - the adjudicating authority is directed to recalculate the demand giving the benefit of CENVAT credit if any. The contention of the ld. AR that the appellant had not furnished details as required by the department does not hold water for the reason that the letter requesting for details has been issued by the department only on 13.12.2007 which is much after the normal period. Taking these facts into consideration, we are of the view that the penalty imposed is unwarranted and requires to be set aside. Appeal allowed in part.
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