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 referen

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