2009 (10) TMI 199

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..... on as there was no material on record to establish suppression on its part and that it did not get itself registered with service tax authorities and had not paid taxes due to ignorance of law. In the light of the decision of Secy., Federation of Bus-Operators Assn. of T.N. v. Union of India, held that- demand are not sustainable on the ground that they are time barred. - S/139, 140, 180 & 189 .....

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..... stered with service tax authorities and not paid the taxes, have stated that they did so out of ignorance which stand has not been controverted or rebutted by the Revenue. Therefore, although demands are sustainable on merits in the light of the decision of the Hon'ble Madras High Court in Secy., Federation of Bus-Operators Assn. of T.N. v. Union of India 2001 (134) ELT 618, demands are not sustai .....

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