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2018 (8) TMI 797 - AT - Service TaxSecurity Agency Services - N/N. 56/98-ST dated 07.10.1998 - time limitation - Held that:- Admittedly, the appellants had provided the Security Agent Service to the appellant and have also not been able to establish about that part of the said services in respect of security of lockers and strong room etc. so as earn the exemption - there are merits in appellant’s contention as regards time bar. Service tax law having been issued recently, was not free from doubt and a lot of litigation was going on specially in respect of the Security Agent Service. The appellant being an illiterate person, may have been under a bonafide belief that no tax liability gets fastened upon him. As such in the absence of any positive evidence to reflect upon the malafide of the appellant, the extended period would not be available to the appellant. Accordingly, the demand falling within the limitation period. Cum-duty benefit - Held that:- The issue is no more res-integra and it stands held in many decisions that the cum-duty benefit has to be extended. As the matter is being remanded for re-quantification of the demand falling within the limitation period, the Original Adjudicating Authority directed to extend the benefit of cum-duty also and re-quantify the demand accordingly. Penalty - Held that:- there is no malafide on the part of the appellant, there is no justifiable reason to impose penalty upon him. Appeal disposed off.
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