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2018 (6) TMI 807 - AT - Service TaxLevy of Service Tax - certain receipts by the appellant, a dealer of motor vehicles, for the disputed period, under the fact that they have filed their ST-3 returns periodically and paid the admitted taxes - extended period of limitation - Held that:- The appellant have made proper compliances by maintaining proper books of accounts, recording all the transactions and also filed their periodical returns, which have not been found to be untrue by the Revenue. Hence, there is no case of contumacious conduct on the part of the appellant. Accordingly, the demand for the extended period of limitation is not sustainable. The appellant have claimed that certain receipts which were earlier being shown under the category of Authorized Service Station have been in the later years 2010–11 and 2011–12 disclosed under the head ‘Business Auxiliary Service’. Accordingly, matter remanded for the normal period to the Original Adjudicating Authority with the direction to hear the appellant considering the explanation and the supporting documents Appeal allowed in part and part matter on remand.
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