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2020 (4) TMI 381 - AT - Service TaxExtended period of limitation - CENVAT credit - exempt service or not - activity of trading - case of appellant is that the activity of trading is not a service and not an exempted service - non-maintenance of separate records for the receipt and utilization of the input services - period 2009-10 to 2012-13 - HELD THAT:- The merits of the tax liability prior to 1 July 2012 need not be decided, as it has not been pressed by the learned Counsel for the Appellant. Extended period of limitation - HELD THAT:- The Appellant had contended that audit had been done and the amount was reflected in the Books of Account and the Balance Sheet. Thus, the extended period of limitation could not have been invoked - The matter would have to be remanded to the Adjudicating Authority to re-determine the amount of Service Tax for the normal period. The imposition of penalty was also set aside as there was no malafide on the part of the Appellant. The submissions of learned Counsel for the Appellant that trading activity would not be a service after 1 July 2012 is an issue which can also be examined by the Commissioner - Appeal allowed by way of remand.
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