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2019 (3) TMI 616 - AT - Service TaxTime Limitation - intent to evade or not - Management, Maintenance or Repair Service - appellant providing work of reconditioning to Railways from June 2005 on agreements entered with Railways - non-payment of service tax - wrongful availment of abatement - applicability of proviso to sub-section (1) of Section 73 of FA - Held that:- In the present case, the department has not been able to establish any positive act on the part of the appellant to show that there was suppression of facts with intent to evade payment of duty. In the decisions relied by the ld. counsel for the appellant, it has been held that mere non-filing of returns or not taking registration would not amount to suppression of facts with intent to payment of service tax - Further in a slew of decisions, various Courts have held that the department has to establish some positive act of suppression or mis-statement in order to invoke the extended period. Thus, there are no ingredients in the present case for invocation of extended period - SCN is time barred - appeal allowed - decided in favor of appellant.
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