Extended period not invocable as notice didn’t alleged wilful suppression and misstatement

Commissioner of Central Excise And Service Tax Vs North Eastern Cables And Conductors Private Limited (Guwahati High Court) Guwahati High Court held that invocation of extended period of limitation unjustified as entire details of availment of CENVAT Credit disclosed in STR-3 return and there is no allegation of wilful suppression and misstatement with intent to evade service tax in notice. Facts- The respondent, M/s North Eastern Cables and Conductors Private Limited, having its Service Tax Registration under Jorhat Division, had provided services under the category of “Erection, Commission...