Service tax demand against airline overturned; Show Cause Notice lacked evidence of wilful tax evasion, extended limitation period unjustified.

Extended period of limitation - demand of service tax - Valuation - The Show Cause Notice does not even remotely bring out as to how it was a wilful act to evade service tax and the airline was aware that the same were includible in the assessable value - demand set aside - AT .....

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