Extended period invocable as non-payment of service tax detected by Anti-evasion unit

K. Villaudam Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that extended period of limitation rightly invoked as non-payment of Service Tax has been detected and investigated by the Anti-evasion Unit of the Commissionerate. Facts- The allegation against the appellant is that he was engaged in the activity of construction of office buildings, erection of cell phone towers and other connected civil structures, civil work relating to maintenance of office buildings in respect of M/s. BSNL, Tiruchirappalli, CPWD, National Institute of Technology, Thuvakudi, Tiruchirappalli...