Extended period invocable as intention to evade payment of tax established

Tamil Nadu Housing Board Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that extended period of limitation rightly invoked as collection of service tax but withholding the same without remitting to appropriate Government account establishes intention to evade payment of tax. Facts- The appellant, a body duly constituted by an Act of the Tamil Nadu Legislative Assembly, I engaged in the construction of houses / apartments and allotting dwelling units to eligible persons. During the scrutiny of records, it was noticed that the appellant was collecting charges towards serv...