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2018 (8) TMI 98 - CESTAT ALLAHABADRenting of Immovable Property Service - Held that:- There is no dispute about the factual position that all the three appellants starting discharging their service tax liability under the category of “Renting of Immovable Property”, with effect from 01/06/2007, after getting themselves registered with the department. No objection was ever raised by the Revenue at the time of registration or at any time thereafter. Extended period of limitation - Held that:- The extended period is invocable only when there are positive evidences of any suppression or mis-statement, with intent to evade payment of duty. In the absence of the same, the demands raised beyond the normal period are liable to be stuck down as barred by limitation - Inasmuch as the entire facts were known to the Revenue, there is no justification for invoking the extended period and inasmuch as the entire demand is beyond the normal period of limitation. Appeal allowed - decided in favor of appellant.
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