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2018 (6) TMI 192 - AT - Service TaxBusiness Auxiliary Service or Manufacture - activity of cutting, straightening and bending - whether the activity amounts to manufacture or provision of Business Auxiliary Services? - Extended period of limitation - Held that:- There is no dispute as to the fact appellant is undertaking the activity of bending, straightening cutting of steel wire rod coils received from the traders, this activity would be covered under the Business Auxiliary Service. The activity of appellant would fall under Clause (v) wherein, the processing of the goods for, or on behalf of the client has been considered as Business Auxiliary Service and the service tax liability would arise - demand of service tax liability with interest upheld. Extended period of Limitation - Held that:- Since the appellant failed to take any registration/certificate the service tax, demand for the extended period is correctly confirmed. Penalty u/s 76 and 78 - Held that:- Since, the demand of service tax liability which is confirmed under Proviso to Section 73 of the Finance Act, 1944, is upheld, the equivalent amount of penalty under Section 78 gets attracted - penalty under Section 76 need not be imposed as both the penalties u/s 76 and 78 are not to be imposed. The service tax liability with interest and equivalent penalty under Section 78 is upheld, while penalty imposed under Section 76 is set aside - appeal allowed in part.
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