2008 (6) TMI 162

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e part of applicant - prima facie, we find the applicant had a strong case on limitation, therefore, the amount already deposited is sufficient for hearing of the appeal - pre-deposit of remaining amount of service tax and penalties are waived - ST/306/2008 - ST/223/2008-(PB), - Dated:- 24-6-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Sanjay Grover, Advocate, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant relied upon the decision of the Tribunal in the case of Panther Detective Services v. CCE, Kanpur reported in 2006 (4) S.T.R. 116 (Tri.-Del.). Contention of revenue is that the service provided by applicant is liable for service tax and as per the provisions of the Finance Act. The applicant are liable to pay service tax on the gross amount received in respect of service. 2. Keepin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X