2009 (7) TMI 446

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....ena, SDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 1,42,29,961/- confirmed on the ground that the applicants, who are a Govt. of Tamil Nadu undertaking engaged in the generation of electricity, during the course of which fly ash emerges as a by-product, were rendering services....

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...."sales tax" so as to enable the applicants to argue that they are not rendering any taxable service. As far as the applicability of the extended period of limitation is concerned, we find force in the submission of the applicants that they are not guilty of suppression so as to hold that the extended period is available against them in the light of the fact that the adjudicating authority has acce....