2014 (1) TMI 43

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.... : Sahab Singh This appeal is filed by Commissioner Central Excise Lucknow, against the Order-in-Appeal No. 171-ST/LKO/2008 dated 1.11.2008 passed by the Commissioner Central Excise & Service Tax, Lucknow. 2. Brief facts of the case are that M/s. Tiger Security Service Ltd. (hereinafter referred to as respondents) are providing the security services to their clients and are registered with t....

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....ner vide Order-in-Original No. 17/JC/LKO/2008 dated 31.03.2008 against the respondents. The respondents challenged the Order-in-Original before the Commissioners (Appeal), who vide impugned order allowed the appeal holding that Show Cause Notice is hit by the time limitation and time barred. Revenue has challenged the Order-in-Appeal in the present appeal. 3. Ld. Additional Commissioner DR appe....

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....oking the provisions of Section 73 (1) of the Finance Act, and no relied upon documents were supplied along with the Show Cause Notice. It was pointed out by him that service tax amounting to Rs, 4.09 Lac paid on taxable value of Rs. 55.69 Lac pertaining to the first half year of the Financial Year 2003-04 has not been considered in the Order-in-Original. Moreover the amount of Rs. 17.79 Lac perta....

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.... Cause Notice does not make any allegation about suppression etc. Accordingly we find no infirmity in the finding of the Commissioner (Appeal) that Show Cause Notice is hit by the time limitation. 6. We also find that the Commissioner (Appeal) has analyzed the details shown in the taxable ST-3 Return and has held that respondents have accounted for the Taxable value of Rs. 1,47,10,952/- (Rs. 55....