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2021 (3) TMI 1315 - SCH - Service TaxInvocation 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.
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