TMI Blog2018 (8) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... l mis-statement or suppression of fact or deliberate evasion of service tax in this case, in which circumstances, extended period cannot be invoked rendering the entire demand time barred - extended period cannot be invoked - appeal allowed - decided in favor of appellant. - APPEAL No. ST/51315/2014-CU[DB] - ST/A/71333/2018-CU[DB] - Dated:- 3-7-2018 - Mrs. Archana Wadhwa, Member (Judicial) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service during the relevant period, but submits that inasmuch as the appellant admittedly did not deposit the duty and never brought the facts also to the knowledge of the Revenue, the longer period stands rightly invoked by the Lower Authorities. 3. After carefully considering the submissions and in view of the fact that the Commissioner (Appeals) has invoked Section 80 implies that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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