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2019 (8) TMI 1027 - AT - Service TaxNon-payment of service tax - fabrication, erection and commissioning work - wilful suppression of facts - Section 73(1) of Finance Act - Extended period of limitation - HELD THAT:- In fact, under the terms of work order also it was the main contractor who had to discharge the service tax liability and the appellant had also not collected any service tax from the main contractors. This apart, it is not in dispute that the main contractors had actually deposited the service tax. The Commissioner failed to examine the reply filed by the appellant on this issue and has invoked the extended period of limitation in the impugned order only for the reason that facts came to the notice of the Department only when an audit was carried out and that the appellant had also not mentioned the amount in the ST-3 returns - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor was it required to be deposited with the Government. Such being the position, the Commissioner fell in error in invoking the extended period of limitation. The matter, therefore, needs to be remitted to the Commissioner to calculate the service tax liability for the period prescribed under Section 73(1) of the Act without invoking the proviso that seeks to extend the period of limitation - Appeal allowed by way of remand.
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