2011 (7) TMI 942

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..... tion for waiver of pre-deposit of amount of service tax of Rs. 34,01,181/- and penalties. The demand is confirmed on the ground that applicant is providing service of industrial construction. Revenue wants to add the value of free supply of material into the assessable value of service. The Commissioner (Appeals) dismissed the appeal on the ground of limitation. Appellant filed this appeal along w .....

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..... for filing appeal. Hence, the impugned order rejecting the appeal being time barred is not sustainable. 3. The Ld. SDR relied upon the findings of the Commissioner (Appeals) and submitted that as the delay has not been explained properly, therefore, impugned order is rightly passed. 4. We find that the appeal against the impugned order whereby the demand confirmed on the same issue, i.e., by ad .....

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