2010 (7) TMI 355

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..... before the issue of Show Cause Notice - Commissioner (Appeals) had directed the lower authority to determine the liability in accordance with his directions, the appellants are yet to receive any communication from the Original Authority – application rejected as pre-mature with liberty to the appellant to file an application when they are informed of their liabilities in terms of the impugned ord .....

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..... limitation, the impugned order modified the order of the Original Authority by restructuring their liability to Service Tax for a period of one year before the issue of Show Cause Notice. Though the Commissioner (Appeals) had directed the lower authority to determine the liability in accordance with his directions, the appellants are yet to receive any communication from the Original Authority. .....

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