Extended period without willful suppression of facts with an intent to evade tax not invocable

Interarch Building Products Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Allahabad) CESTAT Allahabad held that invocation of extended period of limitation under proviso to section 73(1) of the Finance Act unjustified in absence of any willful suppression of facts with an intent to evade the payment of tax. Facts- The appellant had a centralized registration under the Finance Act under ‘commercial or industrial construction services’ and ‘construction services’. It entered into contracts with consumers for execution of contracts in respect of pre-engineered or prefabricated buildin...