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2022 (9) TMI 1063 - AT - Service TaxLevy of Service Tax - Repair and Maintenance Service - repairs of nozzles - period involved is 2006-07 and 2008-09 - suppression of facts or not - invocation of extended period of limitation - HELD THAT:- It is found from 16.05.2005 there was a clear liability of service tax on Repair and Maintenance, ignorance of law cannot be of any excuse for discharging the statutory liability of the taxes. The appellant have not registered themselves nor filed any return during the relevant period therefore, there was clear suppression of facts on the part of the appellant. Cum-tax value - HELD THAT:- The appellant is agreed upon that where any gross amount is charged from the service recipient, the same shall be treated as value inclusive of all including service tax. Levy of simultaneous penalties under Section 76 and 78 - HELD THAT:- The issue is no longer res-integra in view of the judgment in the case of M/S RAVAL TRADING COMPANY VERSUS COMMISSIONER OF SERVICE TAX [2016 (2) TMI 172 - GUJARAT HIGH COURT] that simultaneous penalties under Section 76 and 78 cannot be imposed, the appellant is not liable for penalty under Section 76. Appeal allowed in part.
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