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2014 (1) TMI 670 - AT - Service TaxDemand of service tax - Bar of limitation - Invocation of extended period of limitation - Held that:- Once on an issue a show cause notice was issued to the appellant than it was also appellant s duty to inform the Revenue that inspite of earlier show cause notice appellant continued to follow the earlier practice of declaring incorrect value of services in their ST-3 return vis-`-vis balance sheets. Revenue cannot imagine that the appellant will continue to follow a wrong practice inspite of earlier show cause notice issued to them - Following decision of M/s Robot Detective & Security Agency vs CCE., Chennai 2008 (12) TMI 141 - CESTAT, CHENNAI] - Decided against assessee.
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