2007 (10) TMI 224 - AT - Service Tax

Appellants states that the entire demand is time-barred as the extended period of limitation has not been invoked in the show cause notice nor any allegation regarding fraud, suppression etc. has been made - CA has clearly certified the amount to have been received towards repairs and maintenance and not for any other service - appellants have made out a prima facie case on the ground of limitation - pre-deposit is waived during the pendency of the appeal

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that the demand for the period 2000-2001 was time-barred as the extended period of limitation was not invoked in the show cause notice. The requirement of pre-deposit was waived during the appeal process.