Court Finds No Malafide Intent in Tax Payments; Demand Set Aside for Mining Services Under Extended Limitation.

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....Extended period of limitation - if the appellant started paying a tax under the category of mining services w.e.f. 1.6.2007, how the said action of the assessee would reflect upon their malafide or any suppression or mis-statement of facts with an intent to evade payment of tax, during the relevant period under the category of ‘Technical Testing and Analysis’ - demand set aside - AT....