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2019 (10) TMI 588 - AT - Service TaxNon-payment of service tax - Commissioning and Installation services - Maintenance or repair services - Appellant appeared to have taken input/ service credit for providing above services; that the assessee had provided the above services to M/s. Tata Steel without payment of Service Tax though there was a contract for the above services, etc. - extended period of limitation - HELD THAT:- The Adjudicating Authority has given a finding on the contentions of the appellant; that the services rendered by the appellant was for consideration and that in case of orders for executing service, the appellant had sub-contracted after making payment for which, the appellant had also taken credit for the Service Tax amount charged. There is also a finding by Ld. Commissioner that the appellant did indeed allot vendor code and ledger to Tata Steel Ltd. by treating the other as its customers on which there is no refutal/rebuttal by the appellant and it is also a part of the record that the services rendered were the results of open bidding/tender where even the appellant amongst others, participated. On being successful, purchased order was placed and the contract came up executed. Extended period of limitation - HELD THAT:- It is a matter of record that the Revenue has come to know of the above facts only during the course of checking of records and not from an independent source and therefore, the same cannot be said to have been suppressed with an intention to evade tax and consequently, the demand cannot be raised beyond of the Normal period - there is no specific allegation of suppression, fraud, etc, to justify invoking larger period of limitation. The matter is remanded back to the file of the Adjudicating Authority for working out for liability, if any, for the normal period alone - matter allowed in part and part matter on remand.
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