2012 (5) TMI 492

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..... or the Bench):   After hearing both the sides, we find that the delay in filing the present appeal is around 6 days. Keeping in view the short delay, we condone the same and proceed to decide the stay as also the appeal.   2. Service Tax to the tune of Rs.26,886/- stands confirmed against the applicant for the period 1.4.2003 to 31.3.2005 on the ground that the value of material used i .....

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..... Tribunal, no malafide could be attributed for, so as to invoke the extended period.   4. Inasmuch as the demand is admittedly beyond the normal period of limitation and the Tribunal in the case of referred matters has held in favour of the applicant similarly situated, we set aside the impugned demand on the point of limitation alongwith setting aside of penalty imposed upon the applicant. & .....

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