TaxTMI 
TaxTMI 
2024 (4) TMI 1094
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....is engaged in providing various taxable services as that of "Security Agency Service", "Manpower Recruitment Agency Service", ATM Operations etc. The department gathered intelligence that the appellants had wrongly claimed the value of reimbursement (pure agent), exemption and abatement during the Financial Year 2010-11 to 2014-15 by wrongly declaring the value of pure agent. The appellant, on demand, had submitted the copy of service tax returns for the said period. The scrutiny thereof and after the proper calculation, the department was of the opinion that the appellant has not paid the service tax amounting to Rs.7,80,56,949/-. Accordingly, the said demand was raised vide Show Cause Notice No. 2848 dated 22.04.2016 proposing the recover....
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.... department to invoke the extended period of limitation. Learned counsel also impressed upon that for the period 2008-09 to 2012-13 DGCEI Delhi Zone had already taken up the investigation and service tax amounting to Rs.10,89,63,769/- was demanded. The entire liability was discharged by the assessee by making the payment even prior the issuance of show cause notice. Resultantly, the proceedings were closed in terms of Section 73(4A) of Finance Act, 1994. Nothing new has come up in the present investigation/show cause notice. There is no different allegation. For this reason also the suppression of facts cannot be alleged against the assessee. The show cause notice is prayed to be vitiated on the ground of wrongly invoking the extended perio....
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....ce the matter may be remanded back for the proper appreciation of the said documentary evidence. Learned counsel for the assessee has endorsed no objection for the same. 5. Having heard both the parties. 6. We observe from the show cause notice following also to be the allegations in Para 10, 11 and 12 thereof. The paragraphs are reproduced below: "10. Besides, in the year 2010-11 (Oct-Mar), gross amount in the ST-3 Return submitted by complainant is Rs.44,46,51,998/- and gross amount in ST-3 Return submitted by the assessee is Rs. 45,84,04,293/-. The value of pure agent shown in the ST-3 received from the assessee is Rs. 7,69,20,250/- while the ST-3 downloaded from the ACES is showing Rs. 3,39,07,085/- as value of pure agent. In this r....