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Case Law Details

Case Name : Apex Viswa Engineering Services Private Limited Vs Commissioner of Service Tax (CESTAT Chennai)
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Apex Viswa Engineering Services Private Limited Vs Commissioner of Service Tax (CESTAT Chennai)

CESTAT Chennai held that invocation of extended period of limitation justified as non-filing of ST-3 returns for such a long period i.e., from March 2006 to March 2010 will make the intent to evade tax obvious.

Facts- M/s. Apex Viswa Engineering Services Pvt. Ltd. (the appellant herein) are engaged in the construction of commercial/industrial buildings and structures and receive

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