Extended period of limitation cannot be invoked in absence of willful misstatement/suppression of fact

Commissioner of Service Tax Vs Surya Vistacom Private Limited (Calcutta High Court) Held that the conclusion that mere non-payment of duties is not equivalent to collusion or wilful misstatement or suppression of fact is untenable as the Act contemplates a positive action which betrays a negative intent of wilful default. Facts- The respondent/assessee was issued a show cause notice alleging that they have availed and utilized Cenvat Credit of the amount of service tax paid by them against renting of immovable property and security services on the ground that they are recipient of the said ser...