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2024 (2) TMI 1083 - CESTAT KOLKATAInvocation of extended period of limitation - wilful misstatement and suppression of facts etc. with intent to evade payment of tax - Management Consultancy service - HELD THAT:- This issue for the earlier period has been examined in detail by this Tribunal in M/S. VERVE CONSULTING PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BHUBANESWAR-I [2023 (8) TMI 50 - CESTAT KOLKATA] where it was held that Services rendered in the nature of software development provided by the Appellant was exempted from payment of Service tax in terms of Notification No. 16/2004-ST dated September 10, 2004. Thus, no service tax is payable by the appellant. Further it is found that the activity of the appellant was well known to the Revenue and both the show-cause notices in question have been issued to the appellant by invoking extended period of limitation - the whole of the demand is barred by limitation. The impugned order is set aside - appeal allowed.
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