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2018 (11) TMI 1450 - AT - Central ExciseExtended period of limitation - customers who supplied plain glass was believed in good faith to be a service and accordingly, service tax was paid under Business Auxiliary Services - no suppression of facts - demand of Interest and penalty. Held that:- Undisputedly, the appellant was discharging service tax liability on the job work undertaken on behalf of the customers who supplied plain glass, by treating the same as service. The Revenue was happily accepting the same without raising objections at any point - It is the settled position of law that the extended period of limitation is available to the Revenue only when an assessee acts with a mala fide intention and there is a positive suppression or mis-statement by the assessee with an intention to evade payment of duty. Mere extracting the requirements of Section of the statute would not ipso facto amounts to suppression or mis-statement or fraud, to invoke the extended period of limitation. The invocation of extended period of limitation cannot be sustained and consequently, there can be no demand as well as interest for the period other than the normal period from the date of issuance of the Show Cause Notice - duty demand restricted to normal period. Interest - Penalty - Held that:- The issue being an interpretational one, the penalty is deleted - interest however is sustained, only for the normal period, if any. Appeal allowed in part.
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