Service Tax Demand Set Aside: No Evidence of Intent to Evade Found from Appellant's Records and ST-3 Returns.

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....Extended period of limitation - the reason of fraud or collusion or suppression of facts, etc., “with intent to evade payment of service tax” is a necessary ingredient. However, the Revenue has only stated suppression of facts with an intention to evade payment of Service Tax when, clearly, the facts and figures were only collected from the books / ST-3 returns of the appellant - Demand set aside - AT....