2011 (10) TMI 60

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....g export orders through commission agents who are non-resident and were located outside India. It was found that the appellants had not discharged the Service Tax liability on the commission paid to these agents which the assessee was liable to pay as recipient in terms of Finance Act, 1994. On this ground, proceedings were initiated against the assessee requiring them to deposit Service Tax and i....

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...., I consider the request favourably and waive the requirement of pre-deposit and take up the appeal itself for final disposal. 3. It was submitted that the period for which the demand for Service Tax was made related to the period prior to 13.12.05.  During the period prior to 13.12.05, the issue as to whether a recipient is liable to pay Service Tax was in dispute which came to be finally....

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.... or mis-declaration etc, no Show Cause Notice may be issued. In this case, other than stating that the appellant was aware of law and they did not file the returns and they did not pay the tax, no other ground has been shown that there was suppression or mis-declaration.  4. Under these circumstances, I take a view that this is a case where extended period could not have been invoked for t....