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2018 (4) TMI 542 - AT - Service TaxExtended period of limitation - penalty - Classification of services - vehicles given by them on hire - whether GTA Service or Supply of Tangible goods services? - Held that: - the Appellant even before the coming into effect of levy of service tax under the category of “Supply of Tangible Goods Services’ were registered under the category of “Goods Transport Agency” and were discharging the service tax liability - it is absolutely clear that the Appellant had no intention to evade service tax or to suppress any fact with the department. The demand raised by invoking extended period of limitation is not sustainable - penalties also not imposable - appeal allowed in part.
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