Extended period of limitation cannot be invoked solely on audit queries & objections

J M Manpower & Security Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Allahabad) The case of J M Manpower & Security Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax (CESTAT Allahabad) revolves around a dispute regarding the imposition of Service Tax, interest, and penalties on the appellant. The appellant, a provider of Security Agency Services, was subjected to an audit scrutiny by the Department. During the audit, discrepancies were observed between the value of taxable services reported in ST-3 Returns and the Revenue from Operations in the Bal...