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    <title>2014 (12) TMI 1040 - CESTAT NEW DELHI</title>
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    <description>Service tax demand for the disputed period was treated as barred by limitation because the assessee was operating under valid State Government permission as a university. On that factual basis, its conduct was not treated as showing any intent to evade tax, so the extended limitation period could not be invoked. The impugned order granting relief was sustained and the Revenue&#039;s challenge failed.</description>
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      <description>Service tax demand for the disputed period was treated as barred by limitation because the assessee was operating under valid State Government permission as a university. On that factual basis, its conduct was not treated as showing any intent to evade tax, so the extended limitation period could not be invoked. The impugned order granting relief was sustained and the Revenue&#039;s challenge failed.</description>
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