2025 (7) TMI 930

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....ppeals) has confirmed the demand of service tax of Rs.4,23,204/- under Section 73(1) of the Finance Act, 1994 along with interest under Section 75 and equal penalty under Section 78 of the Act. 2. Briefly stated facts of the present case are that the appellant is registered for providing output taxable services in the categories of Mandap Keeper, Internet Café, Outdoor Catering, Health Club & Fitness, Dry Cleaning, Banking & Other Financial Services and Beauty Parlour Services. The present proceedings for recovery of service tax amounting to Rs.4,23,204/- for the period 2006 to 2007 were initiated against the appellant vide the Show Cause Notice dated 25.02.2011 alleging that the appellant had provided 'Laundry Services' but not pai....

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....s that the entire demand is barred by limitation as the demand pertains to the period 2006 to 2007 whereas the Show Cause Notice was issued on 25.02.2011, which is completely barred by limitation. He further submits that the Department has raised the demand on the basis of the Balance Sheet and other documents produced by the appellant. The appellant has not suppressed any material fact from the Department. He further submits that the Department has not been able to establish the ingredients as provided under Section 73 of the Act for invoking the extended period of limitation. 4.3 In support of his submissions, he relies on the following decisions: a) M/s Sikova Embroideries Ltd vs. CCE, Mumbai-II - 2016 (334) ELT 696 (Tri. Mumbai) b....

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....ein the appellant has stated the position of account clearly. Further, we find that once the Show Cause Notice is served on the basis of figures reflected in Balance Sheet and Profit & Loss Account which are public documents, then invocation of extended period of limitation for raising the demand on the basis of figures shown in public documents, is not sustainable under Section 73 of the Finance Act. Here we may refer to decision of the Tribunal in the case of Mega Trends Advertising Ltd (supra), wherein the Tribunal, in para 6, has held as under: "6. Apart from the merits of the case, we also find that the demand is squarely barred by limitation having been raised by invoking the longer period. The Revenue has picked up the figures from....