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2017 (12) TMI 22 - AT - Service TaxExtended period of limitation - Valuation - appellants discharged service tax only on the service charges received from the client organisations and have not included the salary of the guards and other amounts received for the said service - demand dated 15.5.2013 - Held that: - the said demand is the third time demand and on same subject. Two other earlier demands have already been issued to the appellants. It is a settled principle that the demand on the same set of facts cannot invoke the extended period. The demand dated 20.6.2008 has been issued within normal period. Hence there is no dispute on limitation. Demand dated 12.10.2007 which is the first demand was issued invoking extended period. Considering that the appellants got registered only in 2004 and discharged service tax only on part of consideration, we find that the demand for differential service tax is sustainable for the whole of the period as confirmed by the lower authorities - it is a fit case for invoking the provisions of Section 80 to waive the penalties imposed on the appellants. The demand raised by notice dated 15.5.2013 is hit by limitation - demand raised in other two notices and confirmed by the lower authorities are upheld - penalties waived - appeal allowed in part.
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