Extended period of limitation invoked as facts suppressed with intention to evade payment of tax

Senthil Engineering Works Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held that extended period of limitation invoked as appellant suppressed provision of service falling under the category of ‘Erection, Commissioning and Installation’ service with intention to evade payment of tax.

Facts- During the audit of accounts of M/s. Bharathi Constructions, Erode by the officers attached to Salem Commissionerate in November 2008

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