9911796707
TMI Blog2016 (10) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... oked in the present case even for the period after October 2000? - Held that: - I am of the view that the case needs to be remanded to the Ld. Commissioner (Appeals) to record reasons as to how the extended period of limitation would be applicable to the demand for the period after October 2000. In the result, the impugned order is set aside and the appeal is remanded to the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in providing the taxable services under the category of Security Agency Services for which they were registered with the Central Excise department. A demand notice was issued to them on 30.03.2006 for recovery of Service Tax allegedly short paid for the period 1999-2000 to 2003-2004 as the gross taxable value shown in the ST-3 returns did not match with the figures reflected in the respective b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter to the Adjudicating Authority with an observation that the Show Cause Notice cannot be issued beyond 5 years and the period prior to October 2000 is thus barred by limitation. Aggrieved by the said order, the Appellant is in appeal before this forum. 5. The grievance of the Appellant as set out in their grounds of appeal is that even though they have specifically pleaded that the demand is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the case needs to be remanded to the Ld. Commissioner (Appeals) to record reasons as to how the extended period of limitation would be applicable to the demand for the period after October 2000. In the result, the impugned order is set aside and the appeal is remanded to the Commissioner (Appeals) to address all the issues including applicability of extended period of limitation. Needless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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