The Department was put to knowledge by putting information in ...
No Suppression of Facts: Extended Tax Recovery Period Not Applicable Under ST-3 Returns.
September 8, 2018
Case Laws Central Excise AT
The Department was put to knowledge by putting information in ST-3 returns and it cannot be said that the appellants had suppressed any facts from the Department with an intention to evade payment of service tax - the extended period cannot be invoked.
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