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2018 (4) TMI 1036 - AT - Service TaxReverse Charge Mechanism - GTA Services - extended period of limitation - Held that: - there is no sustainable ground for invoking extended period except the recording by the lower authority that neither ST-3 was filed nor the tax was paid in time - This cannot establish a case of willful mis-statement, suppression of facts with intend to evade payment of service tax. Since the appellant is called upon to pay service tax as a deemed service provider on reverse charge basis, the demand for extended period cannot be sustainable - appeal allowed.
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