2009 (7) TMI 251

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.... S.K. Panda, Jt. CDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Earlier in absence of COD clearance the Stay application of the appellant was dismissed by order dated 26-2-09. Both sides suggest that the COD clearance has been obtained. Liberty having been given by the Bench for restoration on mentioning of COD clearance, ROA is allowed and both stay application and appeal are ....

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....ctor. When the Ministry did not allow such request, the appellant volunteered to register itself in September 2004 and pay service tax. This material fact is well known to the Department. Therefore, the show cause notice dated 4-12-2006 should not invoke the extended period for working out past liability for no intention to evade service tax. In view of such a position, recovery of the service tax....