2011 (9) TMI 151

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....ed for waiver of pre-deposit of an amount of Rs.9,21,091/- (Rupees Nine Lakhs, Twenty One Thousands, Ninety One only), interest thereof and penalty under Section 76, 77 & 78 of Finance Act, 1994. 2  Heard both sides and perused the records. The issue involved is regarding Service Tax liability under the category of Business Auxiliary Service for sales, purchase of SIM cards of the appellan....

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.... well as on the point of limitation as Commissioner (Appeals) has dismissed the appeal only for non-compliance of the Stay Order and not on merits. It is settled law that the Tribunal cannot go into the merits of the case if they are not considered by lower authority. Since the issue involved in this case seems to be against the assessee for the period within limitation, prima facie, the appellant....