2010 (11) TMI 410

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..... [Order] . - This appeal is directed against the order of confirming the Service tax demand along with interest and penalty against the appellant before going into the merits of the case. The learned Counsel for the appellants submitted that the show cause notice is barred by limitation. He further submitted that if he succeeds on limitation then merit should not be seen, if he fail merits on limi .....

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..... duty for the disputed period has not been paid by the appellant and on query made by the department. They have paid the service tax along with interest on 22nd March 2004 and the show cause notice for invoking the extended period has been issued on 4-10-2006 which is beyond the extended period of statutory period of one year. In that event, the impugned order is liable to be set aside, keeping th .....

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