2018 (8) TMI 174

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls are, it is noticed that show cause notice was issued for demanding differential Service Tax from the respondent for the period 01.04.2003 to 30.11.2004 on the ground that there is a difference of amounts reflected in the ST3 returns and the ledger accounts. This allegation is based upon the investigation during the course of verification of accounts and also on the ground there were two sets of invoices raised. Respondent contested the show cause notice on merits as well as on limitation. On merits it was the contention that Service Tax liability during the particular year 2003-04 to 2006-07 was discharged on receipt basis, while the ledger accounts are maintained on accrual basis, the demand is hit by limitation as an identical set of f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessee had intentionally undervalued the services declared in the ST3 returns. Based upon such argument the appeal is preferred. 4. Learned Counsel appearing for the respondent submits that on the question of invoices there are no two separate set of invoices; and that the first appellate authority was correct in holding that the current show cause notice issued on the same set of allegation as was in 31.01.2006 show cause notice, was hit by limitation. He submits that appellant had maintained one set of invoices and in some of the invoices charged the Service Tax and in some other invoices did not charged the Service Tax and wherever the Service Tax is charged, they have paid the amount as and when they received. 5. On careful consid....