2016 (7) TMI 658

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....espondent. ORDER The appellants are engaged in providing the services of re-treading of old tyres which fall under the category of 'maintenance & repair services'. Though the appellant took registration in 2007, they did not discharge their service tax liability or file ST-3 returns. A show-cause notice dated 14/10/2010 raising a demand of  for the period from 01/04/2007 to 31/0....

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....h lapse of more than 2 years. 3. Countering these, the learned AR Ms. N. Soumya strongly argued that the appellant had not disclosed all details and therefore the Department did not have the required details to determine the service tax which was due from the appellant. That therefore the notice issued is legal and proper. To canvass her argument, she stressed on the discussion made in the impu....

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....the appellants vide their letter dated 10/07/2010 addressed to the Superintendent of Service Tax, Kakinada submitted their income tax returns along with Profit & Loss Account and balance sheets for the financial years 2007-08 and 2008-09  ... ... ... 4. I have heard the rival submissions. The show-cause notice is dated 14/10/2010. It is seen stated in para 5 & 6 of the show-cause notice th....