2012 (9) TMI 139

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..... ment towards the subsequent liability, the show cause notice dated 15.10.09 seeking to demand the service tax liability during the material period in question is blatantly time barred - in favour of assessee. - ST/597/11 - Final Order No. A/1262/2012-WZB/AHD and Stay Order No. S/1672/2012-WZB/AHD - Dated:- 9-8-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri D.P. Bh .....

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..... nd take up the appeal itself for disposal. 4. After considering the submissions made by both sides, we find that the period involved in this case is regarding adjustment of the excess service tax paid by the appellant during the period 01.10.06 to 31.03.07 and 01.04.07 to 30.09.07. 5. It is seen that the appellants have been filing ST-3 returns with the lower authorities. The show cause no .....

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