Mere suppression of facts not enough to invoke extended period of limitation: CESTAT Delhi

Wellworth Project Developers Private Limited Vs Commissioner of CGST (CESTAT Delhi) CESTAT Delhi held that mere suppression of facts is not enough to invoke the extended period of limitation contemplated under the proviso to section 73(1) of the Finance Act. The suppression has to be with an intent to evade payment of service tax. In absence of the same, extended period is not invokable. Facts- The appellant is engaged in providing construction of commercial or industrial building services. It claims to have discharged service tax on this service. It is also in receipt of legal and professiona...