Extended service tax demand gets applicable only when there is deliberate mis-statement/ suppression of facts

Principal Commissioner Vs Emaar MGF Land Ltd (Delhi High Court) Delhi High Court held that extended service tax demand invoking proviso to Section 73(1) of the Act would be applicable on account of mis-statement or suppression of facts only if the same was deliberate and for the purposes of evading payment of duty. Facts- The Revenue has filed the present appeal u/s. 35G of the Central Excise Act, 1944 impugning an order passed by the Customs, Excise and Service Tax Appellate Tribunal in Service Tax Appeal No.51379/2017. The respondent, M/s Emaar India Ltd., had filed the aforementioned appeal...