2009 (2) TMI 703 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT NEW DELHI, comprising of Shri D.N. Panda and Rakesh Kumar, JJ, heard an appeal where the appellant, represented by Ms. Sonu Bhatnagar, engaged in clearing and forwarding services and cold storage of goods, argued that the service tax proceedings were time-barred due to a previous notice issued in 2002. The learned DR supported the lower authority's order. Upon review of the adjudication order and appeal documents, the tribunal noted that the 2002 proceedings and the current case involved the same service tax issue. Given the Department's awareness of the appellant's activities and consideration received, the tribunal ruled in favor of the appellant, dispensing with the pre-deposit requirement during the appeal. The order was dictated and pronounced in open court.