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2019 (5) TMI 594 - AT - Service TaxExtended period of limitation - Maintenance or Repair Service - suppression, mis-statement, etc or not - HELD THAT:- It is not the case of the Revenue that the respondent had recovered any amount representing Service Tax in respect of the taxable service provided by it and retained such amount without depositing into the Government Exchequer. Non-payment of Service Tax during the disputed period i.e, 09.07.2004 to 31.03.2006 was owing to the reason that there were confusions with regard to levy of Service Tax on the disputed service, which is apparent from various notifications and circulars issued by the Government from time to time. Thus, under such circumstances, extended period of limitation cannot be invoked, without proper substantiation that the respondent had really indulged into the activities concerning fraud, collusion, etc with the intent to defraud the Government Revenue. The issue regarding levy of service tax on the taxable category of service of maintenance or repair was not free from doubt in as much as different views are expressed by the Board from time to time - the department is not justified in invoking the extended period of limitation. Appeal dismissed - decided against Revenue.
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