9911796707
TMI Blog2014 (12) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... 66A, the appellant would be liable to pay service tax on the services received. - it is the contention of the appellant that the demand is time barred inasmuch as early as in November 2007, the appellant had furnished details of the services received and the payments made. In spite of such details available with the department as early as in 2007, the Show Cause Notice was issued only in November 2011. Prima facie , the demand appears to be time-barred. Therefore, the appellant has made out a prima facie case for grant of stay. - Stay granted. - Appeal No.ST/87419/14 - - - Dated:- 25-8-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Mr S S Gupta, CA For the Respondent : Mr B S Meena, Additional Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had furnished all the requisite information vide letter dated 12.11.2007 to the Commissioner of Service Tax, Mumbai. However, nothing happened and subsequently audit of the accounts were conducted by the department and in pursuance to the audit, a Show Cause Notice dated 20.11.2011 was issued to the appellant wherein the appellant was directed to show cause as to why service tax should not be demanded for the services received from M/s Technion Communication Corporation for which the appellant had paid the bills. The learned consultant submits that it is more than four years since furnishing the information the impugned demands are made and therefore, the same is barred by limitation of time. Accordingly he prays for grant of st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not M/s Monster Inc. Therefore, in terms of Section 66A, the appellant would be liable to pay service tax on the services received. 8. However, it is the contention of the appellant that the demand is time barred inasmuch as early as in November 2007, the appellant had furnished details of the services received and the payments made. In spite of such details available with the department as early as in 2007, the Show Cause Notice was issued only in November 2011. Prima facie , the demand appears to be time-barred. Therefore, the appellant has made out a prima facie case for grant of stay. Accordingly, we grant waiver from pre-deposit of dues adjudged in the adjudication order and stay recovery thereof during the pendency of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
