2012 (6) TMI 580

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..... d that Service Tax of Rs. 23,07,340/- stands confirmed against the applicant-appellant for the period October, 2002 to March, 2007 on the finding that during the said period, they have provided C&F services to their client. The said demands stand confirmed by taking the entire consideration figures from the balance sheet of the appellant. It is seen that in or around 2004, the appellant obtained r .....

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..... firmed by the Additional Commissioner. 2. After hearing both sides on merits, we find that the adjudicating authority has referred to a contract between the party and their client indicating that they are undertaking C&F agency services. As regards limitation also, we find that the issue is contentious and is arguable, as such out of demand out of around Rs.10 lakhs, we direct the applicant-appel .....

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