TMI Blog2013 (11) TMI 1728X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard learned counsel for the petitioner as well as Standing Counsel for the Department. 2. Appellant before us, claiming to be a registered Society owned by the Government of Kerala, is the Centre For Development of Imaging Technology (C-DIT). The appellant is aggrieved by the impugned order dated 19.8.2013 refusing waiver of total service tax of 1,71,24,449/- and further directing pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer may, within one year from the relevant day, serve notice on the person chargeable with Service Tax which has not been levied or paid or which has been short levied or short paid or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the Notice. Provided that where any Service Tax has not been levied or paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issue of limitation is concerned, the Tribunal proceeded to opine in one line that the demand is not time barred as contended by the appellant. As a matter of fact, the appellant also raised a contention that no prima facie case as shown in the show cause notice was forthcoming. If once the Tribunal decides the limitation issue, even if the demand is in order, then the department may not be ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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