2009 (5) TMI 238

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....as Markos, Advocate, for the Appellant. Shri K.S. Srinivasa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - As the issue lies within a narrow compass, we take both the stay and appeal for disposal, in this order. 2. The learned advocate stated that almost the entire Service Tax amount has been paid. In view of this, we waive the penalties imposed. 3. There ....

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....le service of 'Management Consultancy'. As the appellant had a centralized registration in Bangalore, the proceedings were transferred to Bangalore Commissionerate for further action. Consequently, show cause notice was issued after a period of two years alleging that the appellants rendered the 'Business Auxiliary Services' during the relevant period. The longer period was invoked, even though th....

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....r with regard to the submissions on ground of limitation. In these circumstances, we have no other option but to remand the matter to the Original Authority for deciding the issue de novo by giving his findings on the above mentioned points. (i) Receipt of foreign exchange and benefit of exemption from Service Tax for export of services. (ii) Limitation. Needless to say that the Original ....