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2018 (8) TMI 178 - AT - Service TaxExtended period of limitation - Composite service or not - contract of C&F cum packaging agent - demand of service tax on reimbursement of expenses - Held that:- Though there is a single agreement but it embodies separate contract for each kind of services that being provided and separate compensation for those services. In view of above, there is no vivisection attempted by the Revenue of composite service as there is no single composite service. The appellant has separately billed for each of these separate services. In view of this the Circular CBEC No. 87/97/service Tax dated 14.07.1997 and No. 186/5/20015 dated 05.10.2015 both relating to single composite service are not relevant - In the instance case the amounts recovered under independent separate clause of the agreement of the rate schedule constitute independent and separate services thus on merits the demand is sustained. Extended period of Limitation - Held that:- SCN was issued to the appellant on 22.11.2006 on the basis’s of inquire initiated by summons. On the basis of same inquire initiated the appellant response in the said Show Cause Notice dated 22.11.2006 and impugned notice dated 05.04.2007 is one on the same. The argument under consideration in both notices was also in the same, under these circumstance invocation of the extend period of limitation cannot be sustain. The penalty under Section 78 is set aside, the penalty under Section 76 is revised to the amount of duty leviable for the period within limitation. Appeal allowed in part.
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