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2012 (10) TMI 793 - AT - Service TaxDemand - Extended period of limitation – Held that:- Error was detected by the department on their own - appellants had made a wrong entry in their ledger accounts and on the basis of wrong entry, earlier show-cause notice was issued. Subsequently, after finalization of the balance sheet the appellant had confirmed that the higher amount shown in the balance sheet was the correct commission amount paid to the foreign service provider. On the higher amount paid, the department sought additional service tax liability - appellant’s plea that the demand is hit by limitation of time cannot be accepted - appellant directed to make pre-deposit
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