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2020 (8) TMI 640 - AT - Service TaxRectification of mistake - mistake apparent on the face of record - applicability of extended period of limitation is not denied - HELD THAT:- From the facts on record as recorded in the Final Order in para 3 (d), and further the pleadings of the appellant recorded in para 11, it is apparent that the movable goods whatsoever as aforementioned, the possession and control is transferred to the lessee. Thus, we find that there is apparent mistake on record in the observation of this Tribunal that the movable goods are in the constructive possession of the appellant lessor. Accordingly, we allow this ground. Extended period of limitation - HELD THAT:- Tribunal have not decided the ground on applicability of extended period of limitation. From the facts and circumstances, we find that the appellant was registered with the Service Tax Department since 07.02.2008 in the category of management consultancy, renting of immovable property, club/ association membership, tour operator, health club, bar association etc. The accounts of the appellant have been audited by the Central Excise Department from time to time till 2011. Further, the period under dispute is from August, 2008 to June, 2012. Thus, the affairs of the appellant were in the knowledge of the Department - all the transactions have been duly recorded in the books of the account maintained in the regular course of business - no case of suppression or fraud or contumatious conduct is made out against the appellant - the extended period of limitation is not applicable. Application allowed.
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