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TMI Blog2025 (3) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought to be recovered. Since the period covered by the SCN was prior to 01.07.2012 and the charge of service tax under Section 66 during that period was only on services defined under various clauses of clause (105) of Section 65, hence the SCN was clearly vague and not sustainable in law. While it is correct that the nature of 'other services' were described in the adjudication order, but the SCN being completely silent on the nature of services, the deficiency in SCN cannot be removed by the adjudication order, as SCN is the foundation of the case set up by the revenue and revenue cannot be permitted to travel beyond the scope of SCN, as held in CCE vs. Shital International [2010 (10) TMI 19 - SUPREME COURT]. Invocation of Extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has been partly allowed by confirming the demand of service tax of Rs.5,11,989/- along with interest and equal penalty under Section 78 of the Finance Act, 1994 but setting-aside the imposition of penalty under Section 77. 2. Facts of the case in brief are that during the period 2008-09 to 2011-12, the Appellant provided 'Manpower Recruitment and Supply Agency Services' to different units of M/s Jaypee Associates including Chunar Cement Factory, Jaypee Chunar Cement Products and Dalla Cement Factory. Since the Appellant was registered under the Finance Act, 1994, the Appellant furnished Returns and discharged Service Tax liability on the aforesaid services. During the course of scrutiny of records by the Audit team from 31.10.2012 to 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 046/- including the amount of Rs.4,18,259/- (including interest) vide Challan dated 16.10.2010, which is in addition to tax deposited along with ST-3 Returns. The Appellant also contested the proposed demand on the issue of limitation apart from contesting the penalties. 4. The SCN dated 20.09.2013 was then adjudicated vide Order-in-Original No. (ST-133/2013) 25 of 2014 dated 19.02.2015. The Adjudicating Authority confirmed the demand by extending the benefit of cum tax value and therefore re-computed the demand to Rs.5,11,989/-. As regards payment of Rs.4,18,259/-, the Adjudicating Authority held that though the challans pertain to deposit of Rs.4,18,259/- but it could not be ascertained that the amount deposited was against compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable on record and that the Appellant has made excess payments, benefit of which has not been extended. 7. Ld. Authorized Representative for the revenue reiterated the findings recorded in the impugned order and prayed for dismissal of the appeal. 8. Heard both the sides and perused the appeal records. 9. I find from records that the allegation in the SCN is that the Appellant was registered under the category of 'Manpower Recruitment and Supply Agency Services' but was simultaneously providing certain other services without intimating the Department and the difference in figures disclosed in P & L A/c and Balance Sheet vis-à-vis ST-3 Returns represents consideration received against other services. Thus, the SCN nowhere specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been raised by invoking the longer period. The Revenue picked up the figures from the Income-tax Return maintained by the Assessee. The Income-tax Return has been held to be public documents by various decisions and it stands concluded that when the income arising from various activities stand reflected in the said public documents, it cannot be said that there was any suppression or misstatement on the part of the Assessee so as to invoke the longer period of limitation. Reference can be made to Tribunal's decision in the case of C.S.T., New Delhi v. Kamal Lalwani [2017 (49) S.T.R. 552 (Tri. - Del.)], laying down that extended period is not invocable if services rendered are reflected in Balance Sheet and Income-tax Returns and no evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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