9911796707
TMI Blog2014 (1) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants jurisdictional Central Excise officer wrote a letter on 16-1-2002 directing the applicant to get themselves registered under the ‘tour-operator-services’. The said letter was contested by the applicant by submitting that they do not fall under the said category and there is no requirement for registration - demand for the longer period is barred by limitation i.e. for the period Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the pendency of the appeal - Stay granted. - ST/1372/2011 - Stay Order No. ST/S/1353/2012-Cus.(PB) - Dated:- 17-12-2012 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Shri J.K. Mittal, Advocate, for the Appellant. Shri V. Batra, AR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of Service Tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant on 1-10-2002. 3. Thereafter the search was conducted on 7-11-2003 and various documents were procured by the Revenue. After subsequent investigations, proceedings were initiated against them by way of Show Cause Notice, dated 29-1-2004 for confirmation of ST on the allegation that they have provided services falling under rent-a-cab category. The compensation received by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y much weight inasmuch as the onus lies upon the Revenue to substantiate the allegation made by them. Learned DR refers to the appellant s letter dated 17-11-2003 saying that their firm is closed and they have no documents with them also does not advance the Revenue s case inasmuch as they have themselves conducted the searches and resumed all the documents. As such, it was for the Revenue to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also further note that the demand of Service Tax which falls within the period of limitation stands deposited by the appellant to the extent of Rs. 50,766/- along with interest of Rs. 12,650/-. As such, considering said deposit of Service Tax which falls within the period of limitation as sufficient deposit for the purpose of Section 35F, we dispense with the condition of pre-deposit of balance am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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