TMI Blog2010 (1) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri SR. Meena, SDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - There is a Service tax demand of Rs. 7,32,7941- for the services of Cargo Handling Services provided by the appellant. Learned Counsel for Appellant submits that the appellant was ignorant of the provisions of the law for which he could not pay Service tax. That was reasonable cause to consider limitation aspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has also addressed the issue of limitation in para 4.4 of the impugned order. Fairly, he held that there shall be liability of Service tax to the aforesaid extent with the consequential penalty and interest. 4. There is no material today before us to appreciate that the appellant should get any benefit of ignorance and the law of limitation shall come to its rescue. We have nothing to appreci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulties expressed by the appellant and also looking to the aspect that an amount of Rs. 1,10,137/- is stated to have been deposited as apparent from the appeal memorandum, we direct the appellant to make a further deposit of Rs. 1,50,000/- (One Lakh Fifty Thousand only) within 8 weeks from today and to report compliance on 30 April, 2010. Subject to compliance; realisation of the balance demand sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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