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, it was noticed that the appellants had carried out erection and installation related work to the tune of Rs.34,96,200/- and no service tax...