2008 (7) TMI 145

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..... has not appealed against the decision in similar matter in which Commissioner (Appeals) vacated demand for the same period on the ground of time bar – in view of this stay is granted - S/58-69/2008/MA S - 575-586/2008 - Dated:- 4-7-2008 - Shri P. Karthikeyan, Member (T) S/Shri J. Shankar Raman, Advocate and T.A. Rangarajan, Consultant, for the Appellant. Smt. R. Bhagya Devi, SDR, for t .....

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..... on the basis that the letter did not constitute an appealable order. In September 2005, the Assistant Commissioner issued Show Cause Notices to the appellants invoking Section 73A alleging not filing of return arid non payment of service tax due. Following the order of the Commissioner (Appeals) allowing an appeal of another assessee against similar demand on the ground of time bar, the original .....

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..... ashed. 2. Ld. SDR reiterates the findings contained in the impugned order. She submits that the appellants had agitated the constitutional validity of the impost in question and they were aware of their liability to pay the tax due. Therefore, larger period was validly invoked and the order deserves to be sustained. 3. Heard both sides. From the facts of the case, it is obvious that the Sh .....

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