No limitation period extension if no malafide intention to suppress & misrepresent facts

Oriental Insurance Company Limited Vs Commissioner, LTU (CESTAT Delhi)

Conclusion: Even when an assessee had suppressed facts, the extended period of limitation could be evoked only when suppression^‟ was shown to be willful and with an intent to evade payment of service tax. Commissioner had not recorded any finding that even if assessee had suppressed the fact of having received the amount, it was willful and with an intent evade payment of service. In fact, the Commissioner observed that there

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