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2018 (9) TMI 262 - HC - Service TaxExtended period of limitation - penalty - non registration, non payment and non filing of returns - bonafide belief - no suppression of facts - Whether the Department was justified in invoking the extended period of limitation and also imposing penalty? Held that:- In the instant case, there was no allegation of fraud or suppression or wilful mis-statement against the assessee. The Department, even in the said SCN, stated that the assessee was liable to pay service tax and get himself registered from the year 2007-08 whereas he got himself registered only in the year 2012. The law on the subject as to whether the extended period of limitation could have been invoked when there were two views within the Department itself i.e. when certain Original Authorities hold that the services are taxable services and certain Appellate Authorities hold otherwise - When there is scope for doubt in the mind of the assessee on a particular issue, the longer period under the Proviso to Section 11A of the Central Excise Act, 1944 cannot be invoked. Extended period cannot be invoked - Appeal dismissed - decided against Revenue.
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