Invocation of extended period alleging mere non-payment of duties unjustified

Vrindavan Construction Vs Commissioner (Appeals) (CESTAT Kolkata) CESTAT Kolkata held that exemption under notification 25/2012-ST available as activities undertaken is covered within the ambit of works assigned under Article 243W of the Constitution to be carried out by the Municipalities. Further, mere non-payment of duties is not equivalent to collusion or wilful mis-statement or suppression of facts and accordingly extended period cannot be invoked. Facts- M/s. Vrindavan Construction(The Appellant), has provided Works Contract Service to M/s Bharti Infratel Ltd and M/s. Lamco Industries (P...