2009 (5) TMI 341

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....Khan, SDR, for the Respondent. [Order per: S. S. Kang, Vice-President]. - Heard both sides. The appellants filed this application for restoration of the appeal, which was dismissed for want of COD clearance. Now, the appellant has produced the necessary clearance. Therefore, the Order dismissing the appeal is recalled and the appeal and the stay petition are restored to their original numbers. ....

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....c telephones for local calls, free telephones at Airport and Hospital, are not liable for service tax as per the Notification 3/94-S.T., dated 30-6-94. The contention is that while calculating the quantum of service tax, this benefit is not granted by the adjudicating authority. No financial hardship is pleaded before us. 4. The contention of the revenue is that the appellants had not produced ....