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2024 (4) TMI 228 - AT - Service TaxExtended period of Limitation - suppression of facts or not - Recovery of service tax alongwith interest and penalty - whether the services provided by the appellant shall be classified under the category of “internet telecommunication services” as per Section 65 (57a) of the Finance Act, 1994 for the purpose of levy of service tax? - HELD THAT:- The period of demand is from April 2008 to June 2012, as after the change in regime of levy service tax to negative list of services, appellant started paying the service tax on the said services received by them. All the facts including the documents, balance-sheet and other records pertaining to the disputed services were in knowledge of the Revenue and also audited during the course of audit for the period February 2010. There is correspondence also available at Page 89 & 90 of the paper-book whereby information in respect of audit objection was called from the appellant vide letter dated 16.03.2011 which was responded by the letter dated 19.05.2011 when the entire issue was in correspondence as a sequel of audit conducted Revenue could not have proceeded to issue a notice by invoking extended period of limitation alleging suppression. There are no reason for which an extended period of limitation could have been invoked in the present case the entire demand should fail on this ground itself. Without going into the merits of the case for which learned counsel submits there are certain decisions in their favour, it is held that demand is barred completely by limitation. Since the demand is barred by limitation the penalties imposed on the appellant too are set aside. Appeal allowed.
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