TaxTMI 
TaxTMI 
2018 (12) TMI 1181
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....Technical) Shri P.C. Anand, Chartered Accountant for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in providing storage and warehousing services, cleaning services, business auxiliary services and GTA services. During the audit of accounts, it was noticed that the ST-3 returns filed by the appellant did not tally with the in....
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.... etc. For such activities, they had incurred services for fumigation of the warehouse. They had also rendered goods transport agency service. However, though the department has issued a show cause notice proposing to recover the service tax, the show cause notice does not mention the category of service under which the demand is made. The services of storing and warehousing of agricultural produce....
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....ST-3 returns and the income tax returns, he submitted that during the relevant period, which is prior to 2011, the ST-3 returns were on receipt basis whereas the income tax returns were filed on accrual basis. These have been explained to the officers who did not accede to the explanation given by the appellant. Since the category of services are not clear from the show cause notice or the impugne....
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....he adjudicating authority has not been able to confirm the demand under a particular category. The allegation in the show cause notice as well as confirmation in the impugned order does not indicate as to what are the services under which the demand can sustain. The appellants have rendered storing and warehousing services for agricultural produce as well as petroleum products. They have rendered ....