Court Overturns Penalties Due to Lack of Suppression Evidence in Service Tax Case Involving Reverse Charge Mechanism.

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....Extended period of limitation - Levy of penalty - Partial RCM - It cannot be said that only because audit party had found non-observance of partial reverse charge mechanism procedure in respect of certain services, without any reference to the categorising of service provider, appellant is to be tested for suppression etc. - Demand set aside.....