Conflicting Departmental Views on Service Taxability Nullify Allegation of Suppression

Bhardwaj Construction and Electricals Vs Commissioner of CGST (CESTAT Delhi) Departmental authorities having different views on taxability of service so allegation of suppression or wilful concealment not sustained CESTAT Delhi held that there cannot be suppression or wilful concealment with intent to evade payment of duty since two departmental authorities have differed themselves on the taxability of the services under a specific category. Thus, invocation of extended period of limitation not justified. Facts- The Department observed that the appellant is providing taxable services to Nagar ...