Extended Limitation Invalid if Bona Fide Belief Based on CBEC Circular Was Established

Sabari Builders Vs Commissioner of GST & CE (CESTAT Chennai) The CESTAT Chennai partly allowed the appeal challenging the confirmation of service tax, interest, and penalties on works contract services provided during the period from 1 April 2009 to 31 March 2014. The appellant, engaged in construction of residential, commercial, and industrial buildings, was issued a demand after the Department concluded that it had rendered taxable works contract services without registration, payment of service tax, or filing ST-3 returns. The appellant contended that construction undertaken for educati...