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2018 (11) TMI 618 - AT - Central ExciseInvocation of extended period of limitation - malafide intent or not - a view was undertaken that the assessee should have paid Central Excise duty instead of paying the service tax - Held that:- The appellant registered themselves with the service tax department and started paying service tax by treating the activities undertaken by them as providing of services. In such a scenario, no suppression or malafide can be attributed to them, so as justifiable invoking longer period of limitation - appeal dismissed - decided against Revenue.
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