Service tax appeal: Waiver granted, limitation issue referred to Larger Bench.

The judgment allows waiver of pre-deposit of service tax amount and penalties pending appeal. The issue of limitation on the show-cause notice timing is referred to a Larger Bench based on the case of Union Quality Plastic Ltd. v. Commissioner of Central Excise, Vapi.

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The judgment allows the waiver of pre-deposit of service tax amount and penalties pending appeal. The issue of limitation on the show-cause notice timing is referred to a Larger Bench based on the case of Union Quality Plastic Ltd. v. Commissioner of Central Excise, Vapi.

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