2011 (10) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR for the Respondent Per Archana Wadhwa (for the Bench): After dispensing with the condition of  pre-deposit of Service Tax of Rs.36,613/- and penalty of identical amount imposed under Section 78, we proceed to decide the appeal itself. 2. It is seen that the matter had earlier been rejected by the Commissioner (Appeals) as barred by limitation. The appellant approached the Tribunal....