2011 (9) TMI 308

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..... also failed to apply Service Tax registration in terms of section 69 of Finance Act, 1994. The demand notice stands issued beyond the period of limitation - no merit in the impugned order, which accordingly is set aside and the appeal is allowed - E/565 of 2008-SM - - - Dated:- 26-9-2011 - Mrs.Archana Wadhwa, J. Present for the Appellant: Shri A.P.Mathur, Advocate Present for the Respond .....

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..... failed to file ST-3B return as required under section 71A and also failed to apply Service Tax registration in terms of section 69 of Finance Act, 1994. The demand notice stands issued beyond the period of limitation, in fact, beyond the maximum limitation period of five years, the penalty under the law. Apart from above, I note that earlier show cause notice dated 9.10.02 stands issued to the app .....

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