2008 (5) TMI 152 - AT - Service Tax

Appellants are engaged in rendering taxable services of clearing and forwarding agent service (a consignment agent s service) - plea that demand is barred by limitation was not taken before the lower authorities - matter is remanded back to the Adjudicating Authority to examine the case on merit as well as on limitation - appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT NEW DELHI granted stay and remanded the case back to the Adjudicating Authority to examine the demand of service tax for the period 2002-2003. The appeal was allowed by way of remand as the plea of limitation was not raised before the lower authorities. The matter is to be examined on merit as well as on limitation, with an opportunity of hearing to be provided. (2008 (5) TMI 152 - CESTAT NEW DELHI)