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2010 (4) TMI 501 - CESTAT, MUMBAIAppellate Tribunal - The appellant is registered as a provider of security agency services to various Public Sector Units/Govt./Pvt. Organization. On scrutiny of the balance sheet, revenue authorities found that it had not paid service tax for services provided to Government Agencies and PSUs. Assessee contended that since impugned demand was based on amount reflected in balance sheet, suppression could not be alleged and demand was barred by limitation. Held that - since amount found due from assessee for normal period worked out to Rs. 12.5 lakhs and assessee had already paid an amount of Rs. 10 lakhs, it was to be directed to make further deposit of an additional amount of Rs. 2.5 lakhs and on such deposit, Commissioner (Appeals) would decide appeal on merit.
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