Mere suppression of facts without intent to evade tax not enough to invoke extended period of Limitation

International Air Charter Vs Commissioner of Central Tax (Appeals –II) (CESTAT Delhi)

Conclusion: Mere suppression of facts was not enough and there must be a deliberate and willful attempt on the part of the assessee to evade payment of duty. In the absence of any intention to evade payment of service tax, which intention should be evident from the materials on record or from the conduct of the assessee, the extended period of limitation could not be invoked.

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