2023 (8) TMI 797

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.... Umesh Sarwal, Advocate for the Appellant Shri Aneesh Dewan, Authorised Representative for the Respondent ORDER Per : P.ANJANI KUMAR The appellants, M/s Ahluwalia Contracts (India) Limited are engaged in construction services as a civil contractor. On going through the accounts of the appellants, the Department opined that the appellants have not included service tax in respect of the adva....

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....Counsel for the appellants submits that the Department has issued a total of seven show-cause notices, dated 18.03.2009, 24.03.2009, 14.03.2011 (three SCNs), 24.10.2011 and 27.09.2011; all the show-cause notices were issued on the basis of an audit objection raised by AG, Audit; the appellants have supplied all the necessary information to the Department on 3rd April, 2008; the SCNs cover overlapp....

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....tative reiterates the findings of OIO and submits that the contention that extended period cannot be invoked as the Department has the knowledge of the affairs of the company, is incorrect in view of the decision in the cases of Neminath Fabrics Pvt. Ltd. 2010 (256) ELT 369 (Guj.) and King Bell Apparels- 2019 (365) ELT 681 (Mad.). 4. Heard both sides and perused the records of the case. We find t....