No Intention to Evade Service Tax Payment: CESTAT quashes invocation of Extended Limitation against Manpower Recruitment/Supply Agency

CESTAT quashed the invocation of extended limitation for service tax demand against a manpower recruitment and supply agency. The tribunal found no intention to evade tax, as the agency had been compliant in its filings and had provided sufficient documentation. The ruling emphasizes that extended limitations can only be invoked if there is proven intent to evade tax, not for mere procedural lapses. This decision provides relief to service providers, ensuring that tax demands must be based on solid grounds and not procedural technicalities.