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2018 (12) TMI 615 - CESTAT NEW DELHIBusiness Auxiliary Service - job work activities for polishing the utensils on behalf of the other manufacturers - extended period of limitation - Held that:- Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its factory, the activity of job work should be considered as a service, leviable to Service Tax under the category of “Business Auxiliary Service” - In view of the Circular dated 15.07.2011, there was ambiguity in understanding the position of law and accordingly, the appellant did not pay the Service Tax liability for the job work activity undertaken by it. Extended period of limitation - Held that:- Since the issue involved genuine interpretation of the statutory provision, the charges of suppression, wilful misstatement, fraud etc. cannot be levelled, for initiation of show cause proceedings beyond the normal period of limitation - admittedly since the SCN was issued beyond the normal period the same, this will not stand for judicial scrutiny. Appeal allowed - decided in favor of appellant.
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