TMI Blog2010 (7) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... -Company, in his statement recorded on 26-9-2005 stated that apart from providing the security services, they are also providing other services like housekeeping, sweeper, sanitation, gardener, helper and labour etc. and such services are non-taxable services. Held that – order not indicating such invoices were produced. Impugned order set aside. Matter remanded to adjudicating authority for re-ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt of scrutiny it was found that the value of services as reflected by them in their ST-3 returns was lower than the income reflected in their profit and loss account. Shri Mukund bhai M. Bhatt, Director of the appellant-Company, in his statement recorded on 26-9-2005 stated that apart from providing the security services, they are also providing other services like housekeeping, sweeper, sanitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged the demand on the point of limitation as well as on merits. At this prima facie stage, we note that the plea of limitation may not be available to the appellants, inasmuch as it is a case of suppression of value of taxable services, in which case the extended period of five years would be available to the Revenue. However, as regards the merits of the case, we find that the appellants fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst them. We note that if the appellants are engaged in other services like housekeeping, sanitation, providing sweeper etc., which are not liable to tax, it should be possible for them to place all the invoices before the adjudicating authority. As per the appellants, they have done so and the adjudicating authority has failed to consider the same. In any case, we note that there is nothing on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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