2018 (7) TMI 1789

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..... mstances for invocation of the extended period as also for imposition of penalty u/s 78 are identical i.e. a malafide mind - The appellate authority have already taken a view in favor of the assessee, in respect of penalty, it was not open to the appellate authority to hold to the contrary for invocation of longer period. Otherwise also, the appellant is a labourer and there being a lot of confusi .....

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..... onfirmed against the appellant under the category of 'Repair and Maintenance Service'. 2. Though the learned Advocate submits that the appellant was not providing the said services and was actually providing the construction service but he does not intend to challenge the order on the said ground. He submits that the demand stands issued by invoking the longer period of limitation. Commissioner ( .....

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..... n, no duty liability would arise against him. 3. After hearing the learned A.R. we find that merits in the above contention of the learned Advocated. The reasons and circumstances for invocation of the extended period as also for imposition of penalty under Section 78 are identical i.e. a malafide mind. The appellate authority have already taken a view in favour of the assessee, in respect of pen .....

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