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2016 (8) TMI 448 - CESTAT ALLAHABADLevy of penalty - valuation - extended period of limitation - taxable services - claim of cum tax benefit - deduction of Bonus and PF contribution - Held that:- the issue of valuation in Service Tax matters was issue of interpretation of statute under litigation. - Therefore levy of penalty set aside. Subsequent demand - Held that:- the show cause notice dated 08.10.12 was issued on the same set of facts for the period from 2007-08 to 2011-12. The facts of the case were known to the department and on the basis of facts show cause notice dated 06.10.10 was issued. Therefore, contention in the show cause notice dated 08.10.12 that there was suppression of material facts is not tenable in Law. Decided partly in favor of assessee.
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