2008 (9) TMI 48

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..... the Appellant Mr. Vijay Kumar, DR for the Respondent . [Order per M. Veeraiyan (for the Bench)] - After hearing both sides, we waive the pre-deposit of the dues and with the consent of both the sides proceed to decide the appeal finally. 2. The appellant is a public sector undertaking and they were issued a show cause notice dated 4.3.05 proposing demand of  service tax of around Rs.11 c .....

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..... m. 4. The instructions of the Board dated 10.2.94 is basically a guideline to explore the possibility of resolving the dispute even without issue of show cause notices. Failure to follow this procedure cannot held to be vitiate the show cause notice which has already been issued as provided for in the statute. However, we note that the Commissioner has decided without getting the reply from the a .....

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