2010 (10) TMI 596

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....pellant. Shri D.P. Nagendra Kumar, JCDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. -  Heard the learned Advocate for the appellant and the Joint CDR for the respondent. 2. Under the Order dated 30-12-2008 passed by the Commissioner, Belgaum, the appellants are required to pay a sum of Rs. 12,00,550/- towards the Service Tax inclusive of Educati....

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....been filing the returns regularly but, they had not included loading and unloading charges in the value of taxable service and the show-cause notice, in that regard, came to be issued only on 3rd October, 2007, without disclosing any reason for the delay of 3 years in that regard. According to the learned Advocate, the allegation in the show-cause notice about suppression of the relevant facts was....

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.... therefrom, the notice has been issued and considering the same, it cannot be said that any part of the claim is barred by limitation. 5. We are at the stage of deciding the matter relating to a stay as far to the impugned order. Perusal of the impugned order and that of the adjudicating authority, prima facie do not disclose the aspect of justification for delay in invoking the powers hav....

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.... period prior to August, 2004 is concerned, it amounts to Rs. 5,70,921/- whereas in respect of the period subsequent to August, 2004 to December, 2006 is concerned, it amounts to Rs. 6,18,018 + Education Cess of Rs. 11,611/-. As far as the amount subsequent to August, 2004 is concerned, we do not find any prima facie case having been made out except that the appellant would be entitled for credit ....