2021 (3) TMI 1315 - SCH - Service Tax

Invocation of extended period of limitation - suppression of facts or not - HELD THAT - In accordance with the judgment of the Customs, Excise and Service Tax Appellate Tribunal in M/S. SEM CONSTRUCTION VERSUS C.C.E. S.T. -RAJKOT 2020 (8) TMI 739 - CESTAT AHMEDABAD that the extended period of limitation could not have been invoked, there being no suppression. Appeal dismissed - decided against appellant.

Summary

The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal that the extended period of limitation could not be invoked due to lack of suppression. The appeal was dismissed, and pending applications were disposed of.