9911796707
TMI Blog2024 (2) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ashutosh Kaushik, both Advocates for the Appellant Shri J. Chattopadhyay, Authorized Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed against the appellant for the period April, 2004 to June, 2005 under the category of "Security Service". 2. The facts of the case are that appellant underto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008. On that basis, an enquiry was done with the Department itself and filed a letter dated 20.08.2008. By that letter, it was informed that nothing due is pending against the appellant. But a show-cause notice was issued to the appellant on 18.02.2009 for demanding service tax for the period 2004-2005 and later on a Corrigendum was also issued for enhancement of demand on 1st May, 2009. 2.2 The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant did not continue their business. In that circumstances, they surrendered their Registration Certificate in 2008 and the Certificate was accepted with no dues. Therefore, show-cause notice issued to them, is highly time barred. Therefore, the impugned demands are to be set aside. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order and argued that as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey filed S.T-3 Returns. In that circumstances, the responsibility casts on the Revenue to find out why the assessee is filing nil returns and no efforts were made by the Revenue to investigate the matter against the appellant. Further, in 2008, when the appellant surrendered their Registration Certificate, internal enquiry was made, vide a letter dated 20.08.2008, it was suggested, nothing is pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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