2009 (7) TMI 554

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..... r balance sheet entertained a view that the value of the services was much more than the value reflected in the quarterly ST-3 returns. The appellants explained that apart from being engaged in the Security Services, they are also doing business of manpower supply, which was not liable to tax before 16-6-2005. As such, they contended that the excess income reflected in the balance sheet is on acco .....

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..... th the Service Tax Department. During the relevant period i.e. 2001 to 2003, the Revenue after scrutinizing their balance sheet entertained a view that the value of the services was much more than the value reflected in the quarterly ST-3 returns. The appellants explained that apart from being engaged in the Security Services, they are also doing business of manpower supply, which was not liable t .....

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..... the present appeal is prior to the period decided by the Additional Commissioner, he submits that the present appeal is required to be allowed. He also clarifies that as per his information, the order of the Addl. Commissioner dropping the demand has not been appealed against by the revenue. 5. In view of the above, I set aside the impugned order and remand the matter to Assistant Commissioner .....

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