2009 (9) TMI 51

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....ellants. Ms. Indira Sisupal, JDR for the Respondent. [Order]. - Show Cause Notice dated 7.7.2003 demanding service tax of Rs.70,143/- together with interest and proposing imposition of penalty was issued to the assessees on the ground that they were rendering taxable service falling under the category of "clearing and forwarding agents" to M/s. Grasim Industries Ltd. [White Cement Division].....

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....Excise or, as the case may be, the Deputy Commissioner of Central Excise has reason to believe that by reason of omission or failure on the part of the assessee, to make a return under section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under section 71, the value of taxable service has escaped assessment or has been un....

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.... the tax assessed by them and therefore the five year period of limitation is not available to the Department, is not tenable in the light of the fact that verification of the records resulted in the Department coming to know that the assessees did not disclose receipt of service charges for the second agreement for the White Cement Division. Therefore, I am in agreement with the learned DR that f....