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2018 (8) TMI 1687 - AT - Service TaxLiability of Service Tax - It was alleged in the SCN that the appellants have rendered taxable services as management consultants; commercial training or coaching centres and Mandap Keeper and therefore are eligible to pay Service Tax for the period 2000-2001 to 2004 to 2005 - extended period of limitation - Held that:- In the case of the appellants, no such positive act or willful suppression, willful mis-statement and an intention to evade Service Tax is established - What is required is that suppression should be willful; the appellants being a Government-sponsored organization cannot be alleged to have intent to evade payment of duty. Understandably, no personal benefit or for that matter, no benefit whatsoever across the organization for such non-payment of tax - also, a major part of the SCN is hit by limitation. The appellants are liable to pay Service Tax in the normal period i.e. after 20.04.2005 - demand restricted to normal period - appeal allowed in part.
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