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2018 (5) TMI 987 - HC - Service TaxExtended period of Limitation - suppression of facts - Business Auxiliary Service - Whether the CESTAT was justified in restricting the demand of Service Tax to normal period despite holding the activity of the assessee to be classifiable under “Business Auxiliary Service” and liable to Service Tax, when the assessee has concealed and suppressed the said information? - Held that: - the definition of ‘Business Auxiliary Service’ was expanded and made much more wide with effect from 10.9.04. The appellant was already paying service tax under various categories and separate litigation was there whether the activity undertaken by the appellant is covered within the definition of ‘tour operators’. It is further on record that the appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit by CAG. It is further on record that the appellant is a State Government undertaking which can have no intention to deliberately evade payment of service tax - the demand made in the show cause notice has to be restricted to that falling within the normal time limit under section 73. Demand of service tax is sustained within the normal period of limitation and set aside for the period beyond it - case is remanded to the original adjudicating authority for requantification of the demand falling within the normal time limit. Appeal dismissed - decided in favor of Revenue.
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