Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable

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 received construction charges for the services provided which they have accounted for under contract receipts. The appellants have...