9911796707
TMI Blog2025 (1) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Supply Agency Service for the period 2003-04 to 2006-07. Extended period of limitation - HELD THAT:- Nothing has been brought forth as evidence to show that the appellants have indulged in suppression of facts etc. with intent to evade payment of duty so as to necessitate the invocation of the extended period. It is also the case of the Revenue that the appellants were registered with them and were paying service tax and therefore, there was short payment of service tax; in the light of the fact that the appellants have been paying service tax and were filing the Returns and in the absence of any evidence to allege suppression etc., the Revenue has not made any case for invocation of extended period. Conclusion - i) The demand for Manpow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants did not contest the same; that the appellants have rendered Manpower Recruitment and Supply Agency Service during the period 2003-04 to 2006-07 and that service tax on the same was not quantified by the jurisdictional authority and the same is to be quantified and recovered by the jurisdictional authorities. Aggrieved by the above order, the appellant is before us. 2. Shri Naveen Bindal, learned Counsel for the appellant, submits that learned Commissioner dropped the demand on account of Cargo Handling Service for the period 2003-04 to 2006-07 but the demand for Manpower Recruitment and Supply Agency Service for the same period was confirmed even though the same was not proposed in the Show Cause Notice; learned Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -04 to 2006-07. Secondly, we find that extended period has been invoked in the Show Cause Notice and confirmed in the orders in a mechanical manner; nothing has been brought forth as evidence to show that the appellants have indulged in suppression of facts etc. with intent to evade payment of duty so as to necessitate the invocation of the extended period. It is also the case of the Revenue that the appellants were registered with them and were paying service tax and therefore, there was short payment of service tax; in the light of the fact that the appellants have been paying service tax and were filing the Returns and in the absence of any evidence to allege suppression etc., we are of the considered opinion that Revenue has not made an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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