The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad held that no demand can be made for extended period of limitation when no intention to evade payment of service tax. M/s. Southern Power Distribution Company of Andhra Pradesh Ltd, the appellant has filed the appeal to assail the order dated passed by the Commissioner of Central Tax, by which the demand has been confirmed and an order for recovery from the appellant under the proviso to action 73(1) of the Finance Act, 1994 with interest and penalty.
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