2010 (12) TMI 118

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..... n of service tax demand against them for the period 01.04.05 to 15.09.05.  The lower appellate authority has not gone into the merits of the case but has held that the demand is time barred since the Show Cause Notice was issued on 12.03.07.  He also states that the Order-in-Original does not record anything which amounts to suppression on the part of the respondents.  The Ld. Consu .....

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..... impugned order is set aside and the matter is remanded to him for passing a fresh order on merits, after hearing both sides.  Shri R.J. Pillai, Ld. Consultant states that they have paid service tax amount after taking into account 75% abatement available to them but the authorities below have not gone into the question of abatement at all.  The respondents shall be free to raise the ques .....

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