Extended period of limitation not invocable against NRSA

Commissioner Vs National Remote Sensing Agency (Telangana High Court)

the only issue which this Court is now required to consider is as to whether the respondent-NRSA had any intent to evade service tax on its activities during the period 16.07.2001 to 31.03.2005 and on advances received during the period 16.06.2005 to 31.12.2005, justifying the action of the appellant-Revenue invoking the extended period of limitation for demanding of service tax, as contended. From the Order-in Original, it is evident that the respondent h

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