Extended period of limitation not invocable for non-payment of tax on bona fide basis

Shanti Construction Co Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT Ahmedabad held that extended period of limitation not invocable as non-payment of tax was on account of bona fide belief and not on account of any fraud, mis-statement etc. Facts- During the course of audit of the records of the Appellant, it was found that appellant have provided services in respect of Civil Work for terminal of HPCL as a sub-contractor of M/s Bridge and Roof Co. (India) Ltd. The appellant had stated in their letter dated 17.07.2009 that they had worked as sub-contractor and the principal contractor has pai...