9911796707
TMI Blog2009 (3) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... n (Asia) Pvt. Ltd., Nashik against the order-in-appeal dated 29-4-2008 passed by the Commissioner (Appeals), Central Excise and Customs, Nashik. The Commissioner (Appeals), vide the impugned order, has dismissed the appeal filed by appellants for non-compliance as they failed to made a pre-deposit of Rs. 5,00,000/- as ordered by him vide stay order dated 10-4-2008. The net effect of the dismissal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposal on the basis of the material available on records. 3. Heard the learned JDR and perused the records. 4. The appellants were rendering services under the category of Consulting Engineering Services , which was suppressed from the Department and could be detected only on scrutiny of their Profit and Loss Accounts covering the financial years 1999-2000, 2000-2001 and 2001-2002. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elates to the period from 1999 to 2002. Hence, Notification No. 48/1998 dated 28-4-1998 will apply and the appellants are not entitled to exemption. The appellants are, therefore, liable to pay the service tax for the impugned period which is prior to 2-8-2002. 5. We, therefore, direct the appellants to pre-deposit a sum of Rs. 3,14,449/- towards service tax within four weeks and report complian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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