TMI Blog2024 (2) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... e limitation - HELD THAT:- The service rendered by the appellant was inclusive of service tax and initially, the appellant paid the service tax, but thereafter, the appellant did not pay the service tax, but they filed S.T-3 Returns. In that circumstances, the responsibility casts on the Revenue to find out why the assessee is filing nil returns and no efforts were made by the Revenue to investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Service . 2. The facts of the case are that appellant undertook for providing security services to NTPC and the amount for the said services received by them was inclusive of tax, but the appellant was not paying the service tax to the Department as they were under impression that apart from the amount of service tax rendered by them, the service tax is payable separately. In these set of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also issued for enhancement of demand on 1st May, 2009. 2.2 The matter was adjudicated. The demand of service tax proposed in the Corrigendum to the show-cause notice was confirmed along with interest and various penalties under Section, 76,77 78 of the Finance Act, 1994, were imposed on the appellant. 2.3 The said order was challenged before the ld.Commissioner (Appeals), who reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld.A.R. for the Revenue, supported the impugned order and argued that as per the agreement between the appellant and NTPC, the service tax was inclusive of the amount of service tax rendered by them. In that circumstances, the appellant was required to pay the service tax and they did not pay the service tax, although they received the amount. In that circumstances, the appellant has suppressed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enquiry was made, vide a letter dated 20.08.2008, it was suggested, nothing is pending against the appellant after verifying the records, the said letter dated 20.08.2008 is extracted below : As per the said letter dated 20.08.2008 after verifying the records, the Revenue has observed that nothing is pending against the appellant. In that circumstances, the show-cause notice issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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