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2017 (1) TMI 876 - AT - Service TaxShort payment of tax - Section 68 of the Act read with Rule 6 of the Rules - suppression of facts - demand of tax, with penalty - invocation of extended period of limitation - Held that: - the Commissioner (Appeals) has examined the issue in detail along with the evidence and the same appears reasonable in the peculiar facts and circumstances of the case specially when either in SCN or in OIO, the adjudicating authority, has proceeded to segregate the portion of the work executed in the contract while confirming the demand nor he took pain to observe the nature of work while determining tax liability. In absence of any specific findings by the department, we are of the view that the service tax paid by the appellant on the basis of receipts under the contract is appropriate - demand set aside - appeal allowed - decided in favor of assessee.
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