9911796707
TMI Blog2010 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome was from other services which were in the nature of Investigation services, Helper services, Peon services, Mali services, Electrician services, Aya services and Nursing services - as the said services were non-taxable – earlier show-cause notices, though were on the same ground - The same cannot, at this prima facie stage, by held to be reflecting any knowledge on the part of the revenue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dication as also before Commissioner (Appeals), appellant have taken a stand that the excess income was from other services which were in the nature of Investigation services, Helper services, Peon services, Mali services, Electrician services, Aya services and Nursing services. Inasmuch as the said services were non-taxable, they were not required to pay any service tax on the same. 3. The ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued on 26-9-2007. He submits that the appellant was also issued show-cause notices earlier on the same ground for the past period. As such he submits that inasmuch as the earlier show-cause notices were issued, the law as declared by the Hon'ble Supreme Court in the case of Nizam Sugar Factory v. Collector of Central Excise 2006 (197) ELT 465 will apply. 5. Countering the above argument, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the revenue officers that even for the subsequent period, the appellant is going to adopt the same modus operandi. As the issue is involved from the scrutiny of the records, etc., any suppression on the part of the assessee is not going to be of any help to him as regards limitation is involved. We, at this prima facie stage, find no merits in the appellant's contention. 7. Further no f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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