2011 (8) TMI 959

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..... ny service tax on the same. As per the appellants, the services provided by them were civil works i.e. preparation of base, digging/constructing foundation for erection of towers and no services of erection, installation and commissioning were involved - The demand also stands agitated on the point of time bar inasmuch as the show cause notice for the relevant period was issued on 28.4.2008 - incl .....

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..... osit 25% of the entire amount of service tax confirmed and penalty imposed vide adjudication order. 2. It is seen that the stay orders were passed by the Commissioner (Appeals) without hearing the applicants/appellants in person. After passing of the stay orders, the applicants moved a modification application with a request to review the stay order. After hearing them in person, the Commission .....

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..... the point of time bar inasmuch as the show cause notice for the relevant period was issued on 28.4.2008. The appellants have also contended that the directions of deposit 25% of the entire amount of service tax confirmed and penalty were too harsh inasmuch as they have a good case in their favour and in view of the poor financial condition, the same should be modified. 4. After hearing learned .....

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