2012 (2) TMI 298

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..... hin the knowledge of the Department. When Revenue intended the respondents to be taxed under the category of Consulting Engineer Service , they should have issued notice forthwith. Therefore, the first Appellate order granting relief to respondent on time bar does not appear to be erroneous – Appeal dismissed. - Service Tax Appeal No.339 of 2008 - - - Dated:- 11-1-2012 - Mr. D.N.Panda, Mr. R .....

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..... appeal. It was further submitted that not only the first appellate authority allowed the appeal on merit but also on limitation. He invited attention to para 3 (xi) and (xii) at page 6 of the first Appellate authority s order to be read with para C.2 and B.2.2 of the notes of the argument filed in the course of hearing to submit that the proceeding was time barred and that was properly considered .....

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..... ppellant was well within the knowledge of the Department. When Revenue intended the respondents to be taxed under the category of Consulting Engineer Service , they should have issued notice forthwith. Therefore, the first Appellate order granting relief to respondent on time bar does not appear to be erroneous for which that does not call for interference. Accordingly, Revenue appeal is dismissed .....

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