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Suppression of Facts

S No Citation Name of the Party Subject Heading

1

2013(2) ECS (204) (Tri-Mum)

M/s Shoppers Stop Ltd

Service provided by the appellant prima facie come under the category of BSS as the appellant seems to provide both infrastructural support services and accounting and processing of transactions. Matter came to light only when the department started investigation into the activities of the appellant. Therefore, it cannot be concluded at this stage that there was no suppression of facts on the part of the appellant