Extended Limitation Period Inapplicable without Intent to evade Service Tax

Rajasthan State Road Transport Corporation Vs Joint Commissioner of Central Excise And Service Tax (CESTAT Delhi) In the case between Rajasthan State Road Transport Corporation and the Joint Commissioner of Central Excise And Service Tax (CESTAT Delhi), the focus was on the alleged non-disclosure of taxable services by RSRTC. The appellant, RSRTC, operates under various service categories, including Tour Operator Service, Business Auxiliary Services, and Renting of Immovable Property services. During an audit for the period from April 2010 to March 2015, the department discovered discrepancies...