2017 (10) TMI 446

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..... ant / assessee has to be put to notice the amount confirmed under each category so that they are able to defend their case in appeal and also to help comply with the order - It has to be said that the entire details for raising the demand has been furnished by appellant. There is no specific fact/act of suppression brought out from records. Though there is general allegation of suppression in the .....

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..... es and also have short paid service tax on Manpower Recruitment Services as they have not included the reimbursable expenses of bonus, etc in the taxable value of services. A Show Cause Notice was issued and after due process of law, the original authority confirmed demand of ₹ 15,22,508/- alongwith interest, but however dropped the penalties, invoking Section 80 of the Finance Act, 1994. .....

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..... sue of levy of tax. This being so the demand raised invoking extended period is not sustainable. 3. The Ld.AR strongly defended the findings in the impugned order. He submitted that the appellants have suppressed facts and therefore the demand raised invoking extended period is well founded. 4. Heard both sides. 5. The Ld.Counsel has pointed out that the adjudicating authority .....

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