Invocation of extended period of limitation unjustified if issue involved is purely interpretational

Yash Corporation Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

CESTAT Ahmedabad held that the issue involved is of pure interpretation of legal provisions and classification of services therefore, in absence of any no mala fide intentions and suppression of facts with intention to evade payment of service tax, extended period of limitation cannot be invoked.

Facts- On the basis of information that various contractors are pr

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