2009 (7) TMI 251

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..... espondence with the Finance Ministry for necessary exemption appears to have force for consideration. If such a submission is proper, the limitation aspect may come to the rescue of the appellant. – stay granted - ST/553/2008 - ST/240/2009(PB) - Dated:- 2-7-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri P.J. Joseph, C.A. , for the Appellant. Shri S.K. Panda, .....

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..... 3. Mr. Joseph submits that in respect of demand raised against the appellant, it got show-cause-notice dated 4-12-2006 relating to the period July, 2003 to September 2005. Till then, the appellant was pursuing the matter with the Finance Ministry to exempt this public sector undertaking from payment of service tax in respect of maintenance and repair service provided to the Defence Sector. Whe .....

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..... out waiver of pre-deposit. 5. Heard both sides and perused the records. Prima facie, we are satisfied that a public sector which operates under a public policy and norms shall not prefer to cause evasion to revenue. Ld. Counsel's averment that they were in correspondence with the Finance Ministry for necessary exemption appears to have force for consideration. If such a submission is proper, t .....

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