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2019 (9) TMI 221 - CESTAT ALLAHABADManpower Recruitment/Supply Agency Services - period October, 2007 to March, 2012 - invocation of extended period of limitation - HELD THAT:- Admittedly SCN stand issued on 20.04.2013 covering the period from October, 2007 to March, 2012 - The appellant is a proprietory Unit and as soon as they came to know about their tax liability, they got themselves registered with the Department and started paying Service Tax regularly. Further, the appellant was not collected any Service Tax from M/s IFFCO. Further, the scrutiny of the agreement also reveals that there was a clause to the effect that if Service Tax is applicable, that will be payable by M/s IFFCO on production of documentary evidence. This clearly shows that the Service Tax liability shall be borne by M/s IFFCO, in which case there may not be motive on the part of the assessee to avoid payment of service Tax. These facts leads to establish bona-fide on the part of the assessee. Also, Revenue has not referred to any positive evidence on record to establish mala-fide intent on the part of the appellant. Mere non-taking of registration and non-filing of ST-3 Returns under a bona-fide belief of non-taxability of the Services, would not establish suppression, with mala-fide intent on the part of the assessee - the longer period would not be available. Penalty - HELD THAT:- As longer period is not available, penalty also set aside. As a part of the demand falls within the limitation period, the same shall be calculated by the Original Authority to whom the matter is being remanded for the said purpose - Appeal allowed by way of remand.
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