2006 (2) TMI 40

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....cted against the demand of service tax of about Rs.24,000/- and imposition of equal penalty. The demand was raised by invoking the extended period provided under Section 73 of Finance Act, 1994. The demand is being challenged only on the ground of limitation. 3. The demand relates to service tax payable on the value of service rendered to registered dealers. The submission of the counsel for th....

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....nt by declaring the receipts from the registered dealer under that Col., made mis-statements to the Revenue. 5. I have perused the records. The return in question has specific headings: Col.3 for value of taxable service rendered, Col.4 for amount of service 'tax payable and Col.7 (2) for service tax paid. Col.5 is for service tax adjusted under sub-rule (3) of Rule 6. Under Col.5, the appel....