Limitation period invocable only when there is intention to evade tax

Southern Power Distribution Company of Andhra Pradesh Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) CESTAT Hyderabad held that extended period of limitation can be invoked only when there is willful suppression of facts with an intention to evade payment of service tax. Facts- The issue involved is whether the charges collected in connection with transmission of electricity even after 01.07.2012 would be subjected to service tax, as according to the Department they would not be exempted under section 66D(k) of the Finance Act, 1994. Conclusion- Held that the activities that are related...