TMI Blog2010 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only on the ground that the respondents are not filing any returns therefore it cannot be said that Show Cause Notice is hit by limitation as there is a clear suppression of fact with intent to evade payment of duty - Therefore the demand raised in the Show Cause Notice is time barred are not sustainable hence set aside. Tthe demand is even beyond the five years during argument respondents adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated the facts of the case are that Respondents are providing security agency services. W.e.f. 16-10-1998 the security agency services were liable for Service Tax. Respondents got themselves registered as provider of taxable service in the year 2001. A Show Cause Notice was issued on 23-2-2004 to the Respondents as Respondents has not filed any monthly return as required for the period October, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it is only from the information from the recipient of service the second Show Cause Notice was issued demanding Service Tax. Both the Show Cause Notices are independent and as the first Show Cause Notice was issued only on the ground that the respondents are not filing any returns therefore it cannot be said that Show Cause Notice is hit by limitation as there is a clear suppression of fact with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had not filed any monthly returns for the period October, 1998 to August 2001 and the Revenue came to know regarding taxable service provided by the Respondents from the recipient of service therefore the finding of Commissioner (Appeals) that the demand raised in the Show Cause Notice dated 21-8-2006 is time barred are not sustainable hence set aside. 8. The other issue which was not raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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