TMI Blog2018 (5) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... n, fraud, mis-statement etc., with the intent to evade payment of service tax - in this case, it is an accepted fact that the said ingredients are absent. Thus, in absence of proper substantiation regarding involvement of the appellant in the fraudulent activities, extended period of limitation cannot be invoked The appellant is liable to pay service tax under the normal period of limitation along with interest - penalty set aside - appeal allowed in part. - Service Tax Appeal No.59880/2013 (DB) - ST/A/51701/2018-CU[DB] - Dated:- 7-3-2018 - Shri S. K. Mohanty, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Sh. A.K Batra, CA Sh. Vibha Narang, Advocate for the Appellant Sh. Ranjan Khanna, DR for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Consultant appearing for the appellant submits that the appellant is not contesting the service tax demand confirmed against it. However, he contended that since there was ambiguity and dispute with regard to classification of the service, the extended period of limitation under the proviso to Section 73 of the Act cannot be invoked for confirmation of the adjudged demand. To support such stand, the ld. Consultant has relied on the decision of this Tribunal in the case of Janta Travels Pvt. Ltd.- 2017 (7) TMI 681 (CESTAT-New Delhi) and Blue Star Air Travel Services Pvt. Ltd. - 2018 (2) TMI 648 (CESTAT-Ahmedabad). 4. On the other hand, ld. Authorised Representative for the Department reiterated the findings recorded in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Janta Travels Pvt. Ltd. (Supra) has held that extended period of limitation cannot be invoked, since leviability of service tax on CRS was not free from doubt. The relevant paragraphs in the said decisions are extracted herein below:- 6. We find that the issue regarding classification of CRS service under the category of Business Auxiliary Service has already been decided in the case of D. Pauls (Supra) . Thus, the appellant is liable to pay service tax for the services provided to M/s. GIPL and Abacus under the taxable category of Business Auxiliary Services. However, we find that the Commissioner (Appeals) in an identical set of facts, in the cases of International Travel House Pvt. Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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