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    <title>Tax Demand Overruled: No Intent to Evade Found Between Government and Public Sector Undertakings; Extended Limitation Not Applicable.</title>
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    <description>Extended period of limitation - The service provider herein is Government undertaking. Service recipient is also a public sector undertaking. There cannot be a single good reason for either of the two to have an intent to evade the tax. - Demand set aside.</description>
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      <description>Extended period of limitation - The service provider herein is Government undertaking. Service recipient is also a public sector undertaking. There cannot be a single good reason for either of the two to have an intent to evade the tax. - Demand set aside.</description>
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