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2010 (8) TMI 140 - AT - Service TaxSecurity Agency – demand - on the ground that the value of services provided by them and as disclosed in ST-3 returns is much less than the total value of income reflected in income-tax return and profit & loss account - excess income was from other services which were in the nature of Investigation services, Helper services, Peon services, Mali services, Electrician services, Aya services and Nursing services - as the said services were non-taxable – earlier show-cause notices, though were on the same ground - The same cannot, at this prima facie stage, by held to be reflecting any knowledge on the part of the revenue officers that even for the subsequent period, the appellant is going to adopt the same modus operandi.
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