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    <description>Extended period of limitation was considered inapplicable where a State Government corporation had no contumacious conduct or suppression of facts in relation to disputed service tax on renting of immovable property; on that reasoning, the demand was treated as time-barred. The Tribunal relied on its earlier view and Circular No. 89/7/2006-ST to note that mere non-payment during a period of taxability dispute does not justify alleging mala fide against a statutory body.</description>
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