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TMI Blog2019 (2) TMI 2088X X X X Extracts X X X X X X X X Extracts X X X X ..... c. and was registered for payment of service tax for the period from 01.04.2010 to 10.07.2014 - HELD THAT:- The appellant was paying service tax and was filing ST-3 returns. Further, the differential service tax was demanded on the basis of information received from third party without examining whether the payments made by the third party to the appellant was in respect of taxable service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and equal penalty. We note that appellant was providing certain services to various banks such as HDFC, ICICI, Kotak Mahindra Bank etc. and was registered for payment of service tax for the period from 01.04.2010 to 10.07.2014 appellant also had filed ST-3 returns. Appellant was issued with a show cause notice dated 20.10.2015 by invoking extended period of limitation demanding service tax of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2)P I/Agra/Rec. Agents/23/2014/6017 dated 17.09.15 (RUD-8), was written to the Bank, asking them to provide the information regarding gross amount paid to the noticee in lieu of service of Recovery Agents received by them for the year 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 2014- 15 (upto 10.07.14) in prescribed format again a reminder vide even C. No. 7248 dated 30.09.2015 (RUD-9) was writt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Paid as per ST3 Returns Differential Service Tax liability 1 2 3 4 5 6 7 1. 01.04.10 to 31.03.11 2123725.00 10.30% 218744 159 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 693009 442627 250381 2. It is very clear from perusal of relevant paragraphs of the said show cause notice that appellant was paying service tax and was filing ST-3 returns. Further, the differential service tax was demanded on the basis of information received from third party without examining whether the payments made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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