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2019 (1) TMI 1034 - AT - Service TaxTime Limitation - Non-payment of Service tax - contention of the department was that the appellants have realized charges for the services rendered from their clients but failed to collect and pay to the Government - Held that:- The credentials of the appellant have been squarely established as the appellants have sought the clarification well before hand. If the learned Commissioner entertains such a doubt in 2006, the appellant being a common man has all the more reason to be ignorant about the provisions of law in 1998. It is on record that the department has not replied to the clarification sought by the appellants - extended period cannot be invoked, more so, as the appellants were regularly filing ST-3 returns and have been discharging duty as per their understanding. SCN do not survive of limitation - impugned order is deserved to be set aside as far as the demand beyond normal period is concerned - the impugned order is modified to the extent that the demand of service tax is restricted to ₹ 95,905/-, which is to be appropriated from the deposit made by the appellants - appeal allowed in part.
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