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2017 (12) TMI 21 - AT - Service TaxExtended period of limitation - non-payment of service tax - Held that: - the appellant had no intention to defraud the govt. revenue and also there is no element of suppression, mis-statement etc. in payment of service tax by it. Therefore, the demand should be confined to the normal period of limitation under Section 73(1) of the Finance Act, 1994 - the matter should go back to the adjudicating authority for quantification of the service tax demand payable by the appellant within the normal period of limitation - appeal allowed by way of remand.
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