2006 (3) TMI 757

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..... [Order per : P.G. Chacko, Member (J)]. - The lower appellate authority demanded Service Tax of ₹ 7,84,914/- for the period 16-7-2001 to 31-3-2003 and ₹ 1,31,011/- for the period 1-4-2003 to 30-6-2003, from the appellants and also imposed on them penalties under various provisions of the Finance Act, 1994. It is submitted by ld. Counsel for the appellants today that an amount of  .....

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..... if that be the case, larger period of limitation was not invocable in respect of the second period (1-4-2003 to 30-6-2003). We have heard the ld. SDR also. The plea of limitation appears to be forceful. Hence, there, will be waiver of pre-deposit and stay of recovery in respect of the amounts of tax and penalties relating to the second period. (Dictated and pronounced in open Court) - - Tax .....

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