2022 (8) TMI 833

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....appeal. 2. The appellant is a proprietor of Om Security and Cleaning Services, Noida, which was engaged in providing man power supply agency service and security agency service. Audit of the service tax records of the appellant for the period from October, 2011 to March, 2011 was conducted during the period from 01.10.2013 to 04.10.2013 and a show cause notice dated 02.12.2016 alleging short payment of service tax of Rs. 1,58,43,075/- was issued to the appellant for the services provided during the period 2010-2011 to 2014-2015 on account of differential taxable value in the balance sheet and ST-3 returns. 3. By order dated 16.07.2019, the Additional Commissioner confirmed the demand of service tax of Rs. 1,58,43,075/- under the provi....

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....art provided by the learned counsel for the appellant relating to the demand contained for the extended period of limitation in respect of the show cause notice dated 02.12.2016, which alone is the subject matter of the present appeal and it is as follows:- S. No. PERIOD DATE OF FILING RETURN FROM RELEVANT DATE UNDER SECTION 73 1. April 2011 to September 2011 6.2.2011 4 years 11 months 27 days 2. October 2011 to March, 2012 25.04.2012 4 years 7 months 7 days 3. April 2013 to September 2013 25.10.2013 3 years 1 month 8 days 4. October 2013 to March 2014 2.9.2014 2 years 3 months 5. April 2014 to September 2014 24.10.2014 2 years 1 month 9 days 6. October 2014 to Ma....

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.... and Rule 6 of the Service Tax Rules, 1994 so they have also rendered themselves liable for penal action as envisaged under section 78 of the Finance Act, 1994. It may here emphatically be stated that, as is also apparent from the foregoing facts and findings, the extended period of time limitation, as envisaged under the proviso appended to subsection (1) of section 73 of the Finance Act, 1994, appears to be invokable in the instant case owing to the fact that the fact of suppression of value in the ST-3 returns came to the knowledge of the department only during the course of the subject Audit of the records and said fact was never revealed by the said party on their own accord. As is obviously evident, this willful suppression on the par....