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2020 (2) TMI 812 - HC - Service TaxInvocation of Extended period of Limitation - presence of two views as whether the service provided by the respondent is Management or Business Consultancy or not - HELD THAT:- The services rendered by the respondent would fall within the definition of Section 65(105(r) of the Act inasmuch as the services rendered by the respondent is a business consultancy service which would partake its character from the definition as per definition clause. Since respondent is engaged in providing service either directly or indirectly in connection with the management of any organization or business, said activity would fall within the four corners of ‘management or business consultancy service’. Hence, it is taxable service as per the provisions of the Act. It is because of this activity carried out by the respondent, Tribunal has rightly held that the definition is to be construed as inclusive definition and any service provided in connection with the management or business consultancy is liable to tax. Invocation of extended period of limitation when respondent is a Government organization - Whether under the facts and circumstances of the case, the CESTAT is right in restricting the demand only for normal period without discussion and finding with regard to culpability of the respondent? - HELD THAT:- The SCN which came to be issued to respondent - assessee was based on intelligence input gathered by the officers of the appellant-revenue that there has been evasion of payment of service tax on the taxable services rendered by respondent - assessee. It is not the case of the appellant that there was either fraud perpetrated by the respondent or there has been any collusion or willful mis-statement of facts before the revenue. In the absence of any of these ingredients present, we are of the considered view that invoking of extended period of limitation would not arise. The Tribunal is just and correct and question of applying the extended period of limitation as provided in the proviso to Sub-section (1) of Section 73 of the Act would not arise in the facts and circumstances of this case and demand raised for the restricted normal period as prescribed under Sub-section (1) of Section 73 of the Act is proper - Appeal dismissed - decided against Revenue.
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