TMI Blog2007 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... nd demand set aside - ST/09/2006 - A-830/KOL/2007 & S-399/KOL/2007 - Dated:- 4-5-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. After hearing the matter for some time, we find that the Appellants have a prima facie case in their favour and hence we waive the requirement of pre-deposit and take up the appeal itself for disposal with the consent of both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing both sides and perusal of the case records and the cited case law, we find that since the appellants have not rendered any service to any other person, their case is squarely covered by the ratio of the cited decision in the case of Precot Mills Ltd. (Supra). Hence, following the ratio of the said decision, we hold that the demand made against the appellants not sustainable in law. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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