Extended period of limitation cannot be invoked for not obtaining service tax registration

Anil Kumar Singh Vs Union of India (Patna High Court) Patna High Court held that not obtaining registration under service tax alone cannot be reason to believe that there is existence of fraud or wilful suppression with intent to evade payment of service tax. Thus, extended period of limitation not applicable. Facts- The petitioner is a Government Contractor, engaged in the construction and maintenance of roads and also in construction of buildings such as Panchayat Bhawan etc. in the district of Katihar. The petitioner had purchased sand, soil, chips, bitumen, bricks etc. directly from the ma...