2008 (8) TMI 205

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..... Services Rules, against the impugned demand - in a similar case of ETA Travel Agency (P.) Ltd. v. CCE, tribunal has held against the appellants therein – following the same, assessee is directed to pre-deposit part of demand - S/122 of 2008 - 716 of 2008 - Dated:- 7-8-2008 - P.G. CHACKO, JUDICIAL MEMBER and P. KARTHIKEYAN, TECHNICAL MEMBER Smt. Dhana Madhri for the Appellant. M.K.A.K. M .....

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..... on limitation either, the impugned demand of tax being within the normal period of limitation prescribed under section 73 of the Finance Act, 1994. The learned counsel has raised a feeble plea on the strength of the Export of Services Rules, against the impugned demand. The learned JDR has contested this plea. After consulting the cited provisions, we have not found any valid point in the submissi .....

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