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2018 (1) TMI 1134 - CESTAT NEW DELHIExtended period of limitation - case of Revenue is that Since the assessee-Respondents neither filed statutory return nor paid the Service Tax, they cannot take the plea against the limitation - Held that: - the Department has failed to establish that the appellant has intentionally evaded the service tax by suppression of facts. If the appellant bonafidely believed that the service provided by them are not taxable as held by the Department and accordingly did not pay the service did not file the service tax return for such services, then the appellant cannot be held guilty of suppression of facts with intend to evade service tax as required for invoking extended time and also for imposition of penalty under Section 78 of the Finance Act, 1994 - appeal dismissed - decided against Revenue.
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