2009 (3) TMI 886

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....r the Respondent. ORDER This stay application has been filed by Polymerman (Asia) Pvt. Ltd., Nashik against the order-in-appeal dated 29-4-2008 passed by the Commissioner (Appeals), Central Excise and Customs, Nashik. The Commissioner (Appeals), vide the impugned order, has dismissed the appeal filed by appellants for non-compliance as they failed to made a pre-deposit of Rs. 5,00,000/- as o....

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....here is any request for adjournment. Hence, the stay petition is taken up for disposal on the basis of the material available on records. 3. Heard the learned JDR and perused the records. 4. The appellants were rendering services under the category of 'Consulting Engineering Services', which was suppressed from the Department and could be detected only on scrutiny of their Profit and Loss Ac....

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....nited Nations or any International Organization. The dispute in the instant case relates to the period from 1999 to 2002. Hence, Notification No. 48/1998 dated 28-4-1998 will apply and the appellants are not entitled to exemption. The appellants are, therefore, liable to pay the service tax for the impugned period which is prior to 2-8-2002. 5. We, therefore, direct the appellants to pre-deposi....