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2012 (7) TMI 258 - AT - Service TaxService tax on waterfront royalty and way leave facility compensation - extended period of five years has been wrongly invoked - Held that:- Commissioner has come to the conclusion that there was suppression of facts only on the ground that the agreement was drafted in a complicated manner with intention to evade payment of duty. For this, there is no evidence forthcoming and it was submitted that agreement was entered into before the liability of Service Tax arose. This submission would show that invocation of extended period is not based on a strong ground and the appellant has been able to make out a prima facie case as far as extended period is concerned - as extended period should not have been invoked and stay was granted directing the appellant to deposit an amount of Rs.25 lakhs, as condition of hearing of their appeal - in favour of assessee
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