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2018 (1) TMI 376 - AT - Service TaxClub or association Service - supply of tangible goods - Held that: - the issue is no more res-integra as there are no services provider-service recipient relationship between the club and the members as held in various juridical pronouncements - there could be no liability of Service Tax on the appellant under the category of Club or Association Service. Repair and Maintenance Service - repair of aircraft engine - Held that: - the appellants received taxable service of repair and maintenance. The said service has been carried out and provided by M/s Honeywell partly in India and partly in France. M/s Honeywell used another sub-contractor on their own to render the part of repair service in India will bring the tax liability to the appellant in view of the proviso to Rule 3 (ii) of Taxation of Services Rules, 2006 - repair and maintenance service is liable to tax. Time limitation - penalties - Held that: - the ingredients for invoking extended period could not be sustained in the present demand. There could be no malafide or misrepresentation attributable in such circumstances of the case - demand should be restricted to the normal period - the penalties imposed on the appellants are also not sustainable. Appeal allowed in part.
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