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TMI Blog2018 (9) TMI 1720X X X X Extracts X X X X X X X X Extracts X X X X ..... dly was not declared in their statutory ST-3 returns filed by them. The department took the view that the said contract amount received and shown as income in the gross amount is nothing but charges received for security agency services rendered and provided by them. Accordingly, SCN dated 22.10.2007 was issued to the appellants, interalia, proposing demand of an amount of Rs. 5,74,477/- with interest thereon and also imposition of penalties under Section 76 & 78 of the Finance Act, 1994. During the process of adjudication, the appellants interalia, submitted that the reason for the difference between the figures furnished in the ST-3 returns and the income and expenditure account is related to the amount received towards the supply of "tem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Public Trust dated 13.04.2010 has not been provided to the appellants. iv) It can therefore be said that the adjudication has gone beyond the scope of SCN. v) She relies upon case laws on M.P. Laghu Udyog Nigam Ltd.Vs. CCE & ST, Bhopal - 2018 (2) TMI 1410-CESTAT-New Delhi and Brindavan Beverages (P) Ltd. - 2007 (213) ELT 487 (S.C.). vi) The entire proceedings are also hit by limitation. The SCN has been issued on 22.10.2007 for the period of dispute 2003-04 to 2005-06. It cannot be alleged that the appellants have suppressed any facts because the details are very much available in the books of accounts. 3. On the other hand, Ld. AR Shri K.P. Muralidharan, AC, Supports the impugned order. In response to Ld. Advocate's contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fact of having sent the copies of bills produced by appellants to the jurisdictional Range Superintendent; that the jurisdictional Range Superintendent made verification with M/s. Achariya Educational Public Trust; that it has been clarified by the said institution that appellants have provided services of security force and not manpower supply. There is no indication as to whether copy of the said report was provided to the appellant to offer their response and or rebuttal of the same. This being so, we find that the basic principles of natural justice have been given the go by. Interests of Justice will require that the appellant is given a copy of the said verification report and also given sufficient opportunity to offer their co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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