Non-Registration Leads to Extended Limitation Period: Service Tax Demand Confirmed Due to Suppression of Facts by Appellant.

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....Extended period of limitation - failure to take registration - non-registration of the Appellant, in the given circumstances, definitely will amount to suppression of the relevant facts, which came to the notice of the Department, only later, on the basis of some intelligence gathered by the Preventive Officers of the Central Excise. - Demand confirmed.....