2006 (3) TMI 757

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..... gya Devi, SDR, for the Respondent. ORDER [Order per : P.G. Chacko, Member (J)]. - The lower appellate authority demanded Service Tax of ₹ 7,84,914/- for the period 16-7-2001 to 31-3-2003 and ₹ 1,31,011/- for the period 1-4-2003 to 30-6-2003, from the appellants and also imposed on them penalties under various provisions of the Finance Act, 1994. It is submitted by ld. Counsel for the .....

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..... epartment as early as on 4-8-2003 and, if that be the case, larger period of limitation was not invocable in respect of the second period (1-4-2003 to 30-6-2003). We have heard the ld. SDR also. The plea of limitation appears to be forceful. Hence, there, will be waiver of pre-deposit and stay of recovery in respect of the amounts of tax and penalties relating to the second period. (Dictated and .....

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