2009 (8) TMI 305

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..... dvocates, for the Appellant. Sh. V.V. Hariharan, JCDR, for the Respondent. [Order]. - All the above appeals involve a common issue and are hence heard together and disposed of by this common order. 2. A show-cause notice dated 21-10-2005 was issued to M/s. Lakshmi Travels, a partnership firm, proposing recovery of service tax of Rs. 3,87,881/- on Rent-a-Cab Scheme Operators Service rendered by .....

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..... en filed by S/Shri G. Covindaraj, N. Muruganantham and G. Sanjeevi respectively. Appeal Nos. ST/110 & 111/2008 and ST/354/2009 arise out of Order-in-Revision No. 5/2008 dated 22-2-2008 confirming the demand on M/s. Lakshmi Travels and directing the demand to be shared equally among the partners thereof. 3. I have heard both sides. I see force in the submission of the three partners that no demand .....

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..... ch notice is beyond the statutory period of limitation and the extended period is not available to the department in the light of the fact that even as far back as December, 2001, the excise authorities had knowledge that Shri G. Sanjeevi one of the partners of M/s. Lakshmi Travels had neither registered himself with the Central Excise department nor paid the appropriate ser vice tax and, therefor .....

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