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2017 (4) TMI 1228 - CESTAT NEW DELHIMaintenance and repair service - appellant did not discharge service tax liability attributable to such taxable service - time limitation - Held that: - the appellant had no intention to evade the payment of service tax. Proviso to Section 73 (1) cannot be invoked in such a case. The impugned order confirms that the elements of Section 73 (1) is absent in invoking extended period. Therefore, impugned order confirming the service tax demand beyond the normal limitation period is not sustainable - demand beyond normal period set aside - appeal allowed - decided partly in favor of appellant.
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