9911796707
TMI Blog2014 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... led on 15.10.2003 and ST-3 Return for the second six month was filed on 16.04.2004 There is also no dispute that the Show Cause Notice has been singed by the Assistant Commissioner on 19.01.2006 and Show Cause Notice has been issued without invoking the proviso to Sub-Section 73(1) of the Finance Act. It is also on record that Show Cause Notice does not make any allegation about suppression etc. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording to the Revenue the security services were provided by the respondents to their clients during the period 2003-04 and respondents received amount of Rs. 167,67/- Lac as per the Income Tax Returns for the relevant period, whereas respondents have shown the value of taxable services in the ST-3 returns of the said period to the tune of Rs. 91.21 Lac and suppressed the value of taxable services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly invokes Section 73 of the Finance Act, for recovery of service tax and extended period provided under proviso to sub-Section (1) of Section 73 of the Finance Act, is fairly covered under Show Cause Notice. He submits that since the Section 73 has been invoked, the Show Cause Notice invokes extended of period limitation. He further pointed out that there is no dispute about the fact that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Lac is in respect of Travel charges and these amounts will not be part of the security services and hence the demand is also nut sustainable on merit also. 5. After hearing both sides, we find that the Commissioner (Appeal) has examined in detail the applicability of extended period in the present case. I here is no dispute about the fact that ST-3 Return for the first six month of the year wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the taxable value of Rs. 167.67 Lac (taxable value as per income tax returns) the balance amount is Rs. 20.56 Lac. The Commissioner (Appeal) has accepted the analysis of the respondents that this amount of Rs. 20.56 Lac pertains to diesel charges (Rs.17.79) Lac and Travel and Touring charges (Rs. 2.26 Lac). We therefore find no infirmity in this finding of the Commissioner. Accordingly we uph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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