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2018 (11) TMI 1039 - AT - Service TaxExtended period of limitation - Penalty - Failure to discharge to service tax - repair and maintenance service of automation machines - Held that:- It is not in dispute that the appellant had provided ‘management, maintenance or repair service’ during the relevant period but failed to discharge service tax even though the same was collected along with their service charges. Neither in the appeal memorandum nor during the course of hearing the appellant has produced evidences to rebut the said findings of the Learned Commissioner. Since during the relevant period the appellant had collected service tax but not deposited with the Government, there is no reason not to invoke the extended period of limitation and impose penalty under Section 78 and other provisions of Finance Act, 1994 as has been done by the adjudicating authority in the order impugned. Appeal dismissed - decided against appellant.
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