2011 (10) TMI 319

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..... ide was not clear during the relevant period - After pre deposit of Rs 25000 the recovery of penalty stayed during pendency of appeal. - ST/90/2011 - - - Dated:- 4-10-2011 - SMT. ARCHANA WADHWA, AND RAKESH KUMAR, JJ. Represented by: Sonal Bajaj for the Respondent. ORDER Smt. Archana Wadhwa, On matter being called, neither anybody appeared nor is there any request for adjour .....

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..... facie case on merits. However, keeping in view that the demand for the period 2002-2007 stands raised on 18-12-2006 by invoking longer period of limitation, we prima facie are of the view that the demand may be barred by limitation inasmuch as the law on the Service Tax side was not clear during the relevant period. We accordingly, after taking into account the overall facts and circumstances of t .....

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