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2010 (7) TMI 195 - CESTAT, AHMEDABADDemand – Suppression - As a result 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, 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-adjudication.
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