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TMI Blog2013 (10) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... i S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - Since the issue involved lies in a very short compass and could be decided straightaway, we consider it appropriate that the appeal itself is taken up for final decision. Accordingly we waive the requirement of pre-deposit and take up the appeal for final decision. 2. In this case dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by both the sides. We find that the Board in the Circular cited above has made the following observation while communicating Budget- changes of 2009-10. "3.2. Stock-broker Service [Section 65(105)(a)] :- The present definition of a stock-broker [Section 65(101) includes sub-broker as well. A number of cases have been booked in the recent past where the sub-brokers have been asked to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion would be issued at the appropriate time." Therefore after 1-6-2005, there could not have been a demand against the appellant at all. Further we also find that the original authority had made a reference to concerned Assistant Commissioner in Mumbai and he has stated that the reply received from Mumbai was not satisfactory and was not conclusive as regards payment of service tax by M/s. Motila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not have been a demand against the appellant and in view of the fact that after 1-6-2005 Board itself has taken a view that they were not liable to pay, the extended period of limitation for the earlier period in our opinion may not have been invocable. Under these circumstances the impugned order has no merit and accordingly appeal is allowed with consequential relief if any to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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