Extended period of limitation cannot be invoked if no suppression of facts

Hari & Co Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) There is no dispute that liability to Service Tax of the sub-contractor has been clarified by the Board vide Circular in F. No. B/11/1/2002-TRU dated 01.08.2002. Further, the order of the Learned Larger Bench in the case of M/s. Melange Developers Pvt. Ltd. (supra) has, in clear terms, after referring to various orders of different Benches of the CESTAT and having also considered various Departmental clarifications, answered the reference by holding that a sub-contractor would be liable to pay Service Tax even if ...