TMI Blog2009 (8) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Apart from contesting the demand on merit, the learned advocate has also assailed the impugned order on the point of limitation. – No suppression, mis-statement of facts with an intent to evade duty or any fraud, collusion etc. is being attributed to the appellant by the Commissioner (Appeals). Having accepted that there was a lack of clarity and doubt about the appellant’s liability to pay ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness Auxiliary Services. Apart from contesting the demand on merit, the learned advocate has also assailed the impugned order on the point of limitation. The demand is for the period 1-7-03 to 15-6-05 and was raised by way of issuance of show cause notice dated 28-10-06. The Commissioner (Appeals) in Para 9 of her order, has observed as under: "9. I find that the appellants had paid Rs. 1,68,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Bombay High Court that prima facie, extended period cannot be invoked against the appellant. 3. However, the learned JDR has drawn our attention to Para 8 of the impugned order invoking extended period. 4. By observing that the appellants are Custom House Agent and were not unknown to the regime of service tax and any mis-believe or inaction based on the legal advice will not come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of extended period is required to be extended to the appellant, in which case, the demand would be barred by limitation. 6. In view of the above, by taking note of the fact that the appellants have already deposited Rs. 1,68,456/- and interest of Rs. 31,575/-, we dispense with the condition of pre-deposit of balance amount of duty and allow the stay petition accordingly. (Dictated and Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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