2025 (8) TMI 496

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....hri S. K. Jha, Authorized Representative for the Revenue ORDER R. MURALIDHAR : The Appellant has been providing Construction Service under CICS category and also providing Maintenance and Repair Services to Durgapur Steel Plant. On the ground that the Appellants have not paid requisite Service Tax on these services during the period 2004-05 to 2008-09, a Show Cause Notice came to be issue....

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....riod. Therefore, he submits that effectively the demand is only for the period upto 2006-2007 for which a Show Cause Notice should have been issued latest by 24th April 2008. In order to justify the delayed issuing of Show Cause Notice, the Revenue has deliberately added the Service Tax payable and paid for the period 2008-09. 3. He further submits that the Show Cause Notice does not give the bifu....

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....eceipts while making the payment which has resulted in short payment of Service Tax to the extent of Rs.5,06,462/-. He further submits that these facts came to the light only after detailed verification. Therefore, he justifies the invocation of extended period. He prays that the Appeal may be dismissed. 5. Heard both sides and perused the appeal papers and other documents placed before me. ....

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....ralizing the turnover to quantify the demand. 7. I also find force in the Appellant's arguments that there was no need for the Revenue to add the turnover of 2008-09 for quantifying the present demand. It is also seen that no quantification has been done for the year 2007-08. Therefore, effectively the demand is for the period 2004-05 to 2006-07 only. Further I also find that it is not the case....