2014 (2) TMI 1085

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....ase, the applicant was providing security services. They were registered under the service tax law and paying service tax. 2. When Revenue reconciled the figures annual financial statements furnished to Income Tax Department, they found that the figures were not tallying with the corresponding value of services reported in ST-3 return. Therefore, Revenue suspected suppression of value of services....

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....es submitted by the applicant during the adjudication proceeding was only for services rendered for M/s. Achariya Group of Institution. The department has verified with M/s. Achariya Group of Institutions and the said Institution replied that service rendered was only in respect of security services. He also points out that even after the introduction of Man-power Supply Service, they did not seek....