9911796707
TMI Blog2012 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... would not fall under the category of services rendered and they would not be covered under the Service Tax - Show cause notice was issued to the appellant on 13.04.2010 for the period October 2004 to March 2006 – Held that:- Department itself has taken a stand that the appellant s services would not fall under the category of services of Technical Inspection and Certification Services, invocation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em for the period from October 2004 to March 2006. 3. After hearing both the sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture as the issue involved lies in a narrow compass. Hence, after allowing the stay petition, we take up the appeal itself for disposal. 4. Learned counsel would draw our attention to the letter dated 01.08. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST dated 27.02.2010 wherein the exemption has been granted to the activity or service of certification of seeds. 5. Learned SDR reiterates the finding of the adjudicating authority. 6. We have considered the submissions made at length by both the sides and perused the record. 7. The issue involved in this case is whether the appellant s services during the period October 2004 to Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 13.04.2010 for the period October 2004 to March 2006. In our view, since the department itself has taken a stand that the appellant s services would not fall under the category of services of Technical Inspection and Certification Services, invocation of larger period by the authorities seems to be not in consonance with the law. We find that the show cause notice is blatantly time-barred and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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