2009 (8) TMI 742

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..... ate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of Service tax of  Rs. 26,82,837/- confirmed against the appellants and varying amount of penalties imposed under the various Sections of Finance Act, 1994. The said duty stands confirmed by the low .....

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..... y cannot be held to be covered by the said services. Reliance stands placed on Tribunal's decision in the case of Usha Breco Limited v. CCE, Meerut - 2007 (6) S.T.R. 117 (Tri.-Del.). 4.Impugned order is also assailed on the point of limitation as the demand is for the period 1-10-2004 to 13-10-2006 and was raised by show cause notice dated 19-4-2007. 5.We find prima facie force in the appellant' .....

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