Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent

Rangoli Division Vs Commissioner (Appeals) Central Excise & CGST (CESTAT Delhi) CESTAT Delhi held that mere non-disclosure of the receipts in the service tax return would not mean that there was an intent to evade payment of service tax. Hence, demand invoking extended period of limitation unsustainable. Facts- The appellant is engaged inter alia in providing construction services in respect of commercial or industrial buildings, and construction of residential complex which are taxable u/s. 65(105)(zzq) and section 65(105)(zzzh) of the Finance Act, 1994. Government issued a Notification N...