2024 (1) TMI 726

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....activity of providing authorized service station services. An intelligence was gathered that appellant is not paying service tax properly. On the basis of information received from Income Tax Department through Form 26 AS, the investigation was started and the appellant was called to explain the differences between figures of ST-3 returns and figures shown in Form 26AS. The appellant did not respond to it. Thereafter, a show cause notice dated 21.01.2020 was issued for the period 2014-2015 to June 2017. The matter was adjudicated. During investigation, the appellant did not join. The adjudication authority after ample opportunity was granted to the appellant, passed an ex-parte order demanding service tax on differential figures of Form 26A....

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....e and in the facts of the case as Form 26AS is a public document and the said document was available on record during the period 2014-2015 onwards, therefore, some of the demand which is beyond extended period of limitation is not sustainable. In alternative, he also submitted that if required appellant is ready to produce the reconciliation statement for differential figures of Form 26AS and ST-3 returns. 4. On the other hand, learned authorized representative supported the impugned order and submitted that as appellant was called to explain the difference between the figures of Form 26AS and ST-3 returns, but appellant chose not to join investigation and not to join adjudication. In that circumstances, the demands are to be confirmed a....