2024 (1) TMI 828

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....Shri Himanshu P Shrimali , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The present appeal is preferred against Order-In-Appeal No. BHV-EXCUS-000-APP-264-2023 dated 27.07.2023 passed by the Commissioner (Appeals) of GST and Central Excise, Rajkot by which service tax demand of Rs. 4,40,838 under section 73 (1) of the Finance Act, 1994 has been upheld. 1.1 Facts in brief are that ....

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....ons: Supermax Personal Care P. Ltd Vs. Union of India - 2021 (377) E.L.T 399 B. L. Mehta Construction Co. P. Ltd Vs. CST- 2018 (8) G.S.T.L 92 Transocean Offshore Vs. Union of India - 2017 (356) E.L.T 45 (AP). 2.1 It was further submitted that show cause notice is barred by limitation provided under proviso to section 73 (1) of the Act and the only basis for invoking extended period in the s....

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....ds etc in his behalf. 3. Shri H P Shrimali learned Superintendent (AR) appearing on behalf of Revenue, argued that income was booked in Form 26AS under section 194J of the Income Tax Act which denotes fees for professional or technical services and that department came to know about the such services provided only by way of access of Data/Returns from Income Tax Department and hence extended peri....