It was found that the Revenue failed to establish suppression of facts, and since the SCN was issued beyond the normal period, the extended limitation was unjustified.
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside a service tax demand on electrification work, ruling that the extended limitation period was unjustified. P & C Constructions (P) Ltd.,appellant-assessee,provided construction services. The Revenue verified its records for the period from April 10, 2004, to November 31, 2007, and issued…
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