TMI Blog2008 (4) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... icial)] - After dispensing with the condition of pre-deposit of service tax and penalties on the appellant, who are the receiver of the Goods Transporter's Agency Services, we proceed to decide the appeal itself, in as much as the issue stand covered in favour of the appellant. 2. The show cause notice for the period 16.11.97 to 01.06.98, was issued on 18.4.06, raising demand of service tax on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted ordered vide No.A/1454/WZB/Ah'bad/07, dt.18.6.07. In as much as the issue stands settled, we set aside the impugned order and allow all the appeals with consequential relief to the appellants." 4. By following the ratio of above decision, we hold the demand in the present case as barred by limitation. Our decision is also supported by another decision of the Tribunal in case of CC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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