2010 (12) TMI 118

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..... ion of value of taxable service in the show cause notice dated 12.03.07 - The demand cannot be held to be time barred - The appeal is allowed by way of remand - ST/621/2009 - - - Dated:- 31-12-2010 - Dr. CHITTARANJAN SATAPATHY Ms. Indira Sisupal, JDR, for the appellants Shri R.J. Pillai, Consultant, for the respondents Heard both sides. 2. The respondents filed appeal ag .....

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..... on only on 06.12.05 and the very first return has been filed by them on 04.12.06, after a long delay. I also find that in para 2 (iv), there is an allegation of suppression of value of taxable service in the show cause notice dated 12.03.07. 5. In view of the above, the demand cannot be held to be time barred. As the lower appellate authority has not gone into the merits of the case, the impug .....

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